Professional Documents
Culture Documents
TESTING 123
CASE 1
Based on a discussion with UMSs sport officer, Mr. Jaipong, the demand for
gymnasium service is expected for the month of December 2011 as follows (for
students and staff):
1
number of daily client by 20 (twenty) percent. However this strategy will
require an additional monthly fixed cost amounted to RM1,000.00 for
promotional activities. By considering the new operational income, if the
suggestion were to be implemented, state your opinion on such a strategy.
(25 marks)
e. Calculate the number of hour of the service that need to be sold by the
Gymnasium if breakeven point is to be achieved, if the above (d) is to be
implemented.
(10 marks)
CASE 2
Sport Science Association of UMS is organizing Sabah international marathon, Kota
Kinabalu to Kundasang, in December 2010. The expected participants are locals
and some international runners. Miss Lesley, as a project director has organized a
meeting among the committee members and the following organizing costs are
estimated:
Each of the participants will be charged RM180.00 participation fee. Based on the
previous organizing record and information provided by the Ministry of Youth and
Sport, the organizer could set a target for 250 international participants. However
the number of participant is influenced by the aggressiveness of the promotional
activities.
Required:
a. Calculate the required number of participant to achieve breakeven point for
the above marathon event.
(5 marks)
b. Mr. Nitas, a son of a prominent local public figure, as the treasure of the
organizing committee plans to obtain a cash sponsorship from a local
manufacturing company of isotonic drink amounted to RM30,000.00. As a
return the organizer agrees to print the companys logo on the participants t-
shirt at an additional printing cost RM3.50 per unit. Calculate the organizing
profit or loss is the plan is to be executed.
(20 marks)
2
the above Mr. Nitas suggestion (Section b), assist Miss Wong to calculate the
number of required local participant for the organizer to achieve breakeven
point based on her suggestion.
(20 marks)
Case 1
Case 2