Together with document, you will have to answer the Gestion by change this the upload it as your answer WOW. You still n

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Together with document, you will have to answer the Gestion by change this the upload it as your answer WOW. You still not the To implify the identification of medias what the of oodarder enter your det beror the new The Norwegian company Barbacoa Angosted battuteri China. The distributed to organit through the chane hardware store Nora, the chain of futures Reidar, and from the owne commerce platform Barbacoa AS has siemployees . The Managing Director, who shows of the shares of the com • Two Key Account Manager who is ofte • Loptics Manager whoreoble for the chain • Technical Manager who handles that with antica . An accountant tota dies booking payroll and the support to customers responsible for the future and com Barbacoa butent process follows . November each, the comes from The demand for barn on with more than 30 secoming . Judgeted income statement flow butter . The budgets for the third quarter of 2022 are now for revisione ing that have facened since the first wenior was made in December 2001 The were based on the following up The components purchase 300 ps from the Chinese The company expects total sale 0. The price charged by the manufaa Gum USD 300.00 free to Norwegian www.the botted exchange 1050 - $20 NOK. This uchratare rate has been used to remate proper 50 ript costs from Norwegen warte w pd by the 7 The monthly refox Managing Director 100.000 21 year 500 Lotte Manacor & addition, the two Key Account Manager 20 of the order to de We of years, there are pe 20 ore This aunt to 58 000, whered to the west 10. The company makes an accrul for today2022. for this calculations in the fed stay and the bonus 1. The salaries and hold for in the feed the bottom 12. Secal writy for the 2001 were force 11.12.2001 and cared forward to the lance 2002 11 Budgeted depreciation 12 000 per month 14. udgeted res, alfio and warehouse 12000 1 Cory can and other reserted to 4000 per 1. Other borted Datering counter 10.000 17. The financial income and contengricant 11 peted Payable of the pred praf 19. for the sake of simplification, araca budding, the abows VAT Questions In the attached Excelle you will find the original tudom, 2002, made back in December 2001 which condudes with profe$35.SIA Due to changes in the company slans and activities were di time to revise the budget and calculate the word
3. The average purchase price charged by the manufacturer in Guangzhou is USD 240.00 including freight to Norwegian warehouse. The budgeted exchange rate is 1 USD 9.20 NOK. This purchase price and exchange rate has also been used for purchases made in previous periods. 4. The sales are expected to be split as follows: Nerdia 50 Reidar 30% and internet sales 20% 5. Nerdia and Reidar pays on average kr 2 900 per grill the Internet customers that order directly from the company pays kr 3950 6. Freight costs from Norwegian warehouse are paid by the customer 7. The monthly salaries are as follows: 1) Managing Director: kr 100 000 2) Key Account Managers kr 65000 each 3) Logistics Manager: 60 000 4) Technical Manager: 60000 5) Accountant: 55 000 8. In addition, the two Key Account Managers receives a bonus of 20 % of the orders to Nerdia and Reidar 9. Instead of july salaries, the personnel are paid 12.0% of their salaries in 2021 as holiday pay This amounts to kr 518 000, which is accrued for in the balance sheet. 10. The company makes an accrual for 12,0 % holiday pay each month in 2022. Basis for this calculation is the fied salary and the bonus. 11. The company's National Insurance Contribution (arbeidsgiveravgift") equals 14.1% of the salaries and holiday pay. Basis for this calculation is the foed salaries, the bonus, and the holiday pay 12. Social security costs for the 2021 holiday pay are accrued for in the balance sheet per 31.12.2021 and carried forward to the opening balance of Q3.2022 13. Budgeted depreciation is kr 12.000 per month 14. Budgeted rent, office and warehouse costs are kr 32 000 per month 15. Company cars and other travel costs are budgeted to kr 14 000 per month 16. Other budgeted payable operating costs amount to kr 10 000 per month 17. The financial income and costs are insignificant 18. Budgeted Payable taxes are 220 % of the budgeted profit 19. For the sake of simplification, Barbacoa's budgets disregard the effect of VAT. Hence, all the above figures are ex VAT Question 1.125 1 In the attached Excel-bile you will find the original budgeted income statement for 03, 2022, made back in December 2021, which concludes with a profit after taxes of kr 4835 510 Due to changes in the company plans and activities as well as macroeconomic changes, it is now time to revise the budget and calculate the impact of eight different changes 1. The company will launch a summer campaign together with the Nerdia Group. The average price per unit will be reduced to kr 2 600 per unit and it is expected this will increase the sales volume by 1 700 units. 2. The budgeted Internet sales is expected to increase to 2020 units. The total number of sold units will then increase from 8 600 units in the original budget to 10600 units in the revised budget 3. The bonus to the two Key Account Managers will now be 2.5% 4. The average USD rate is expected to be 8.90, both for purchases in 3 and in previous periods. 5 Due to the increased shipping rates, the price for the barbecue grills will increase to USD 260.00 per unit 6. A new technical supervisor will start to work for the company on June 15, 2022. Her fixed salary will be kr 48 000 per month. She will work two full months in Q3 7. A new company car will be purchased for kr 480 000 and will be delivered and paid for early June. The car will be depreciated linearly over 10 years from June 2022, with an expected scrap value after 10 years of kr 40000 8. The company car costs will increase by kr 7 000 per month
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