ACCOUNT 題 ~ 超急.....

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

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?

a ) are u asking unit ?

b) 20-12 / 20 = 40%

c) 20000 x 40% = 8000

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