Exercise 6-1 & 6-5
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MOHD AFIQ BIN MOHD NAWI 890606-03-5927 EXERSICE 6-1
1) the sales volume increase 100 unit Sales (10100 unit) Less variable expenses Contribution margin Less fixed expenses Net operating income
TOTAL $353500 $202000 $151500 $135000 $16500
UNIT $35.00 $20.00 $15.00
2) the sales volume decrease 100 unit Sales (9900 unit) Less variable expenses Contribution margin Less fixed expenses Net operating income
TOTAL $346500 $198000 $148500 $135000 $13500
UNIT $35.00 $20.00 $15.00
3) the sales volume is 9000 unit Sales (9000 unit) Less variable expenses Contribution margin Less fixed expenses Net operating income
TOTAL $315000 $180000 $135000 $135000 -
UNIT $35.00 $20.00 $15.00
EXERCISE 6-5 1) sales = variable expenses + fixed expenses + profit $15Q=$12Q + $4200 3Q=$4200 Q=$4200 3 Q=$1400 2) 15X = 12X + $4200 + 0 X = 0.8X+$4200 + 0 0.2X = $4200 X = $4200 0.2 X = $21000 Contribution margin = fixed expenses Unit contribution margin = $4200 0.2 =$21000 Contribution margin ratio= 0.2 $15 =1.33% 3)sales = variable expenses + fixed expenses + profit 15Q=12Q + $4200 3Q=$4200 Q=$4200 3 Q=$21000 fixed expenses contribution margin per unit =$4200 $15 =280 unit
4)break –even point in unit sales =fixed expenses
Unit contribution margin =$4200 3 per unit =1400 unit Beak –even point in dollar sales = fixed expenses Contribution margin ratio =$4200 0.2 =$21000
1) the sales volume increase 100 unit Sales (10100 unit) Less variable expenses Contribution margin Less fixed expenses Net operating income
TOTAL $353500 $202000 $151500 $135000 $16500
UNIT $35.00 $20.00 $15.00
2) the sales volume decrease 100 unit Sales (9900 unit) Less variable expenses Contribution margin Less fixed expenses Net operating income
TOTAL $346500 $198000 $148500 $135000 $13500
UNIT $35.00 $20.00 $15.00
3) the sales volume is 9000 unit Sales (9000 unit) Less variable expenses Contribution margin Less fixed expenses Net operating income
TOTAL $315000 $180000 $135000 $135000 -
UNIT $35.00 $20.00 $15.00
EXERCISE 6-5 1) sales = variable expenses + fixed expenses + profit $15Q=$12Q + $4200 3Q=$4200 Q=$4200 3 Q=$1400 2) 15X = 12X + $4200 + 0 X = 0.8X+$4200 + 0 0.2X = $4200 X = $4200 0.2 X = $21000 Contribution margin = fixed expenses Unit contribution margin = $4200 0.2 =$21000 Contribution margin ratio= 0.2 $15 =1.33% 3)sales = variable expenses + fixed expenses + profit 15Q=12Q + $4200 3Q=$4200 Q=$4200 3 Q=$21000 fixed expenses contribution margin per unit =$4200 $15 =280 unit
4)break –even point in unit sales =fixed expenses
Unit contribution margin =$4200 3 per unit =1400 unit Beak –even point in dollar sales = fixed expenses Contribution margin ratio =$4200 0.2 =$21000
