好難計 幫下手 cost volume profit

(a.) How many units of the new product must Delphi sell during the next fiscal year in order to break even on the product? Ans. Volume in units = Fixed costs/ Contribution margin Volume in units = $450,000 / 36-16 Volume in units =22,500 units (b) What is the profit Delphi would earn on the new product if all of the manufacturing capacity allocated by management is used and the product is sold for $36 per unit? Ans. Using the profit equation, the units selling results for 25,000 The operating profit = $20 x 25,00 - $450,000 = $50,000
(c.) What is the degree of operating leverage for the new product if 25,000 units are sold for $36 per unit? Ans. the degree of operating leverage: $450,000 / ($450,000 + 16 X 25,000) = 52.94%
d. The Marketing Department would like more manufacturing capacity to be devoted to the new product. What would be the percentage increase in net operating income for the new product if its unit sales could be expanded by 10% without any increase in fixed expenses andwithout any change in the unit selling price and unit variable expense? Ans. $20 X 25,000(1 +0.1) - $450,000 = $550,00 - $450,000 = $100,000 So that the unit sales up to 27,500, the percentage increase in net operating income for the new product is 100% “($100,000 - $50,000)/$50,000”
(e.) Delphi's management has stipulated that the new product must earn a profit of at least $125,000 in the next fiscal year. What unit selling price would achieve this target profit if all of the manufacturing capacity allocated by management is used and all of the output can be sold at that selling price? Ans. Operating profit = Total revenues – Total costs $125,000 = 25,000 x Y -$450,000 – 25,000 x 16 Y= ($450,000 + $440,000 +$125,000) / 25,000 Y = $39 The unit selling price is $39

2010-12-11 20:24:56 補充：
Sorry, typo:
d. Ans. $20 X 25,000(1 +0.1) - $450,000

= $550,000 - $450,000 = $100,000