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1.Log Co has an operating gearing ratio of 33.33%.Its sales are currently$100m andits operating profit is$20 m. Operating gearing is calculated by dividing fixedcosts by variable costs.
What will its operating profit be its sales increases by 15%?
A$27 m
B$26 m
C$23 m
D$21 m
2.A bank has developed a new type of account called the Gold Account.Development and advertising costs were$50,000.At the start of each of the next four years,1000 customers are expected to open a Gold Account and to pay the bank$300 each year that they use it.Of the 1,000 customers who open a Gold Account,500 are expected to close the account after one year and 500 after two years.
The bank estimates it will cost$400 per customer to administer the Gold Account inthe customer’s first year reducing to$50 per customer in the second year.
Ignoring the time value of money,what is the life cycle profit per customer of the Gold Account?
A$8.33
B$25.00
C$12.50
D$16.67
