5. The industrial company Bragenes Industri AS produces one product and has set up the following cost calculation per un

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5.
The industrial company Bragenes Industri AS produces one product
and has set up the following cost calculation per unit:
Sales price 140,000
Direct material 40,000
Direct salary 30,000
Indirect variable costs 15,000
Indirect fixed costs 31,000
Cost 116,000
Profit 24,000
The calculation is based on a normal production of 100 units per
period. The fixed costs are operationally independent within the
production capacity of 150 units.
a. Calculate the coverage of the product.
b. Calculate the company's zero point turnover.