Ma Tugasan 8

EXERCISE 6-3 1) contribution margin ratio = contribution margin

sales =$80000 $200000 =0.4 @ 40%

2)

sales Variable expenses Contribution margin Fixed Expenses Net operating income

Sales volume Present 200000 120000

Sales volume Expected 201000 120600

Sales volume Increase 1000 600

Percent of

80000

80400

400

40%

65000

65000

0

15000

15400

400

sales 100% 60%

EXERCISE 6-4 a) Expected total contribution margin with sales staff on commissions: 2100 X 90 unit 189000 Total contribution Margin: 2000 X 90 unit 180000 Decrease in total contribution margin (9000) Change in fixed expenses: Add salaries avoided if a commission is paid 5000

Increase in net operating income 4000

2000 selling per mount

Sales variable expenses contributio n margin fixed expenses net operating income

total

2000 selling per mount unit

2100 2100 selling selling per mount per mount total unit

$180000 $180000

$90 $63

$189000 $131000

$90 $63

differen ce 9000 5000

$54000

$27

$58000

$27

4000

$30000

$30000

5000

$24000

$28000

9000

2)Change in selling price Variable cost per unit (63+2) Desired profit per unit 2200 + 65 33.85 Quoted price per unit

65

31.15

EXERCISE 6-14 1)a) total sales Variable expenses cm

unit 40

28 12

100% 70%(40X70%) 30%

2)a) Break even point in unit sold = fixed expenses Unit contribution margin $180000 $40 =$4500 Break even point in total sales dollar = fixed expenses Cm ratio $180000 0.3 =$600000 b) sales = variable expenses + fixed expenses + profit $40Q= 0 + $180000 +$60000 $40Q=$240000 Q=$240000 $40 Q= $6000 unit

c) Bep= $180000 $10 per unit =$18000 Sales dollar = $180000 0.3 =$600000

3)a)

Fixed expenses Unit contribution margin = $1800000 $10 =$18000 unit

sales = $180000

=

0.3 $600000

b)sales = variable expenses + fixed expenses + profit $40Q=$4Q + $1800000 + $60000 $10Q=$240000 Q=$240000 $10 =$24000 c) Unit sales to attain the target profit = fixed expenses + target profit unit contribution margin $180000 + $60000 $10 =$24000 Dollar sales to attain target profit =fixed expenses + target profit Contribution margin ratio $ 180000 + $60000 0.3 =$800000