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Data:
Find:
Solution:
1)
Profit = (CM) Q – FC
Q = 575 units
2)
Unit Sales to Attain the Target Profit = (Target profit +FC)/CM ratio
= (6000+40000)/ (80/140)
= $84210
QUESTION # 07
Data:
Find:
Solution:
1)
Profit = (CM) Q – FC
0 = (8-6) * Q -5500
Q = 2750 units
2)
Sales = $22,000
3)
=5500/2
=2750 units
4)
CM Ratio = CM/Sales
= 2/8
= 0.25
=5500/.25
= $22,000
QUESTION # 08
Find:
1. MOS?
2. % age MOS?
Solution:
1)
= (25*1000) – (8500*25/10)
MOS = 3750
2)
= 3750/25000 *100
= 15 %
QUESTION # 09
Data:
1. Operating Leverage?
2. Net Operating Income?
3. Net increase in Income after 10 % increase in sales?
Solution:
1)
= 36000/12000
OL =3
2)
= 10 * 3
= 30 %
3)
QUESTION # 10
Find:
1. CM Ratio?
2. Break Even Sales?
3. Verify overall BEP?
Solution:
1)
CM Ratio = CM/Sales
= 0.8
2)
=90000/.8
= $ 112,500
3)
Selling Price =$
Variable Expense =$
Contribution Margin =$
Fixed Expense =$
Net Income =$
QUESTION # 11
Data:
Find:
Solution:
1)
Profit = (CM) Q – FC
Q = 12500 units
CM Ratio = CM/Sales
= 12/40
= 0.3
=150000/.3
= $500,000
2)
= (40-28) * 12500
= $150,000
3)
Unit Sales to Attain the Target Profit = (Target profit +FC)/CM per unit
= (150000+18000)/12
= 14,000 units
4)
= (600000) – (500000)
MOS = $100,000
= 100000/600000 *100
5)
CM Ratio = CM/Sales
= 204000/68000
= 30%
QUESTION # 12
Data:
Find:
Solution:
1)
Profit = (CM) Q – FC
0 = (90-63) * Q -135000
Q = 5000 units
= 27/90
= 0.3
=135000/.3
= $450,000
2)
If the variable expense per lantern increase as a percentage of selling price, will result in a higher break-even
point
3)
Present
Proposed
4)
Unit Sales to Attain the Target Profit = (Target profit +FC)/CM per unit
= (72000+135000)/18
= 11,500 units
Find:
1. BEP in units?
2. Price per Ticket, if 250 Persons attend?
Solution:
1)
Profit = (CM) Q – FC
0 = (30-10) * Q - 8000
Q = 400 units
2)
= 32+10
QUESTION # 14
Find:
Solution:
1)
2)
CM Ratio = CM/Sales
= 630000/1000000
= 063
= 598500/.63
= $950,000
3)
= 61%
QUESTION # 15
Data:
Find:
Solution:
1)
= 540000/90000
OL =6
2a)
= 25 * 6
= 150 %
2b)