幫幫手計下答案. accounting

[匿名]

2010-12-10 8:34 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? If total sales increase by $20,000 and fixed expenses remain unchanged, by how much would net operating income be expectedton crease?
(c).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:

cost volume profit

回答 (1)

月光光

2010-12-18 5:50 pm

✔ 最佳答案

(a.) What is the total contribution margin at the break-even point? Ans.
The break-even point in units: F/(P-V)=$30,000/($20-$12)=3,750 unitsThe break-even point in sales amount : $20 x 3,750 = $75,000(b.) What is the contribution margin ratio for the product? If total sales increase by $20,000 and fixed expenses remain unchanged, by how much would net operating income be expected to increase? Ans.
The contribution margin ratio for the product: (P-V)/P=($20-$12)/$20=40%The total sales increase to $95,000 ($75,000 + $20,000), find the required volumes:$95,000 /$20 = 4,750 unitsThe net operating income = ($20-$12)4,750 -$30,000=$8,000 (c).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? Ans. The new operating income amount: $10,000 ($8,000 + $2,000)Let total required sale volumes : Y$10,000 = ($20-$12) Y - $30,000 - $6,000 Y=$46,000/8=5,750 unitsThe additional units : 5,750 – 4,750 = 1,000

參考: 月光光

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