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Natalie

2008-08-27 7:49 pm

1.Baker Company has a product that sells for $20 per unit. The variable
expenses are $12 per unit, and fixed expenses total $30,000 per year.

Required:
a) What is the total contribution margin at the break-even point?
b) What is the contribution margin ratio for the product?
c) If total sales increase by $20,000 and fixed expenses remain unchanged, by how much would net operating income be expected to increase?
d) The marketing manager wants to increase advertising by $6,000 per year. How many additional units would have to be sold to increase overall net operating income by $2,000?

更新1:

a) YES, it is PER UNIT.

回答 (3)

月光光

2008-08-31 2:23 pm

✔ 最佳答案

a.) The total contribution margin at the break-even point is
$30,000 = 20x – 12x
x = 30,000 / 8
x =3,750 units
b.) The contribution margin ratio for the product is
($20 - $12) / $20 =40%
c.) The net operating income be expected to increase
1.) Increased units : $20,000 /$20 = 1,000 units
2.) Increased amount: 1,000 units x ($20-$12) = $8,000
d.) The additional units would have to be sold to increase overall net operating income by $2,000
$30,000 + $20,000 + $6,000 + $2,000 = 20x – 12x
x = 58,000 / 8
x = 7.250 units
The additional units : 7,250 units – 4,750 units=2,500 units

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[匿名]

2008-09-01 4:47 am

d) if not consider c) question 's additional cost incurred, it should be this answer
=($6000+$2000)/$8 margin
=1000 units to be added in order to cover the addition fixed cost $6000 incurred & additional margin $2000. Isn't correct?

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billy

2008-08-27 9:07 pm

a ) are u asking unit ?

b) 20-12 / 20 = 40%

c) 20000 x 40% = 8000

d) (6000 + 2000) / 40% = 20000

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