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 years 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?