Q1. A. The accounting firm Erlings & Co has seven employees.
Two certified accountants, salary SEK 34,000 a month
Two qualified accountants, salary SEK 24,000 a month
Two assistants, salary SEK 19,000 a month
One clerk, salary SEK 17,000 a month
We estimate the employer's contribution to 41 %.
Rental charge SEK 350,000
Interest rate SEK 100,000
Depreciation SEK 120,000
Office expenditure SEK 230,000
Based on this information, calculate the hourly remuneration for:
The certified accountants
The qualified accountants
The assistant
The company charges their clients a fee, which is based on the level of qualification of the service they have requested.
Each employee works 43 weeks a year, and 40 hours a week. The company estimates the occupancy rate to 95 %.
B. If the occupancy rate drops to 75 %, what will the hourly remuneration be?

Q>2. The trading company Karin Persson estimates next year’s turnover to SEK 1,800,000. Other information:
• A 20 percentage profit margin
• Average period of storage in the stockroom is 2 months
• The customers pay 1 month after delivery on average
• The suppliers grant a credit for half a month on average
• SEK 70,000 is required to cover the need for operating capital.
a) How much operating capital is required?
b) If the credit period from suppliers is prolonged to 1 month, how much operating capital is then required?
c) If the trading company grants the customers a credit for two months, the turnover is estimated to increase to SEK 2,250,000. Under the condition that all other prerequisites remain the same, how much operating capital will be required?