Tugasan 6 Bab 6
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EXERCISE 6-3 Computing and Using the CM Ratio Total sales ( 50, 000 ) $ 200, 000 ( - ) Total variable cost expenses ( $ 120, 000 ) Contribution margin $ 80, 000 1) Contribution margin ratio = Contribution margin Sales = $ 80,000 $ 200,000 = 40%
EXERCISE 6-4 Charges in Variable Costs, Fixed Cost, Selling Price and Volume
1. Sales ( 2, 000) ( - ) Variable cost expenses Contribution margin ( - ) Fixed Expenses Net operating income
Total $ 180, 000 $ 126, 000 $ 54, 000 $ 30, 000 $ 24, 000
5000 in month total $ 450, 000
Sales ( - ) Variable cost expenses $ 315, 000 Contribution margin $ 135, 000 ( - ) Fixed Expenses $ 30, 000 Net operating income $ 105, 000
2.
Total $ 180, 000
Sales ( - ) Variable cost expanses $ 130, 000 Contribution margin $ 50, 000 ( - ) Fixed Expanses $ 30, 000 Net operating income $ 20, 000
Per unit $ 90 $ 63 $ 27
Percent of Sales 100 % 70 % 30 %
9000 in month total $ 810, 000 $ 567, 000 $ 243, 000 $ 30, 000 $ 213, 000
Per unit $ 90 $ 65 $ 25
Per unit $ 90 $ 63 $ 27
EXERCISE 6-14 Break-even and Target Profit Analysis 1.
Sales = Variable expenses + Fixed expenses + Profit X = 0.7X + $ 180,000 + $ 0 0.3X = $ 180,000 X = $ 600,000
$ 600,000/$ 40 = $ 15,000
CM Ratio = Unit Contribution margin Sales = $ 180,000 $ 600,000 = 30% 2.
(a)
Break-even point in unit sell Sales = Variable expenses + Fixed expenses + Profit $ 40 Q = $ 28 Q + $ 180,000 + $ 0 $ 12 Q = $ 180,000 Q = $ 15,000 unit Break-even point in total sales dollars Sales = Variable expenses + Fixed expenses + Profit X = 0.7X + $ 180,000 + $ 0 0.3X = $ 180,000 X = $ 180,000 0.3 X = $ 600,000
(b)
Break-even point in unit sell Sales = Variable expenses + Fixed expenses + Profit $ 40 Q = $ 28 Q + $ 180,000 + $ 60,000 $ 12 Q = $ 240,000 Q = $ 20,000 unit Break-even point in total sales dollars Sales = Variable expenses + Fixed expenses + Profit X = 0.7X + $ 180,000 + $ 60,0000
0.3X = $ 24,000 X = $ 180,000 0.3 X = $ 800,000
(c)
Break-even point in unit sell Sales = Variable expenses + Fixed expenses + Profit $ 40 Q = $ 24 Q + $ 180,000 + $ 0 $ 16 Q = $ 180,000 Q = $ 11,250 unit
Break-even point in total sales dollars Sales = Variable expenses + Fixed expenses + Profit X = 0.6X + $ 180,000 + $ 0 0.4X = $ 180,000 X = $ 180,000 0.4 X = $ 450,000 3.
Break-even point in unit sold = Fixed expenses Unit Contribution margin = $ 180,000 12 = $ 15,000 Break-even point in total sales dollars = Fixed expenses CM Ratio = $ 180,000 30% = $ 600,000
EXERCISE 6-4 Charges in Variable Costs, Fixed Cost, Selling Price and Volume
1. Sales ( 2, 000) ( - ) Variable cost expenses Contribution margin ( - ) Fixed Expenses Net operating income
Total $ 180, 000 $ 126, 000 $ 54, 000 $ 30, 000 $ 24, 000
5000 in month total $ 450, 000
Sales ( - ) Variable cost expenses $ 315, 000 Contribution margin $ 135, 000 ( - ) Fixed Expenses $ 30, 000 Net operating income $ 105, 000
2.
Total $ 180, 000
Sales ( - ) Variable cost expanses $ 130, 000 Contribution margin $ 50, 000 ( - ) Fixed Expanses $ 30, 000 Net operating income $ 20, 000
Per unit $ 90 $ 63 $ 27
Percent of Sales 100 % 70 % 30 %
9000 in month total $ 810, 000 $ 567, 000 $ 243, 000 $ 30, 000 $ 213, 000
Per unit $ 90 $ 65 $ 25
Per unit $ 90 $ 63 $ 27
EXERCISE 6-14 Break-even and Target Profit Analysis 1.
Sales = Variable expenses + Fixed expenses + Profit X = 0.7X + $ 180,000 + $ 0 0.3X = $ 180,000 X = $ 600,000
$ 600,000/$ 40 = $ 15,000
CM Ratio = Unit Contribution margin Sales = $ 180,000 $ 600,000 = 30% 2.
(a)
Break-even point in unit sell Sales = Variable expenses + Fixed expenses + Profit $ 40 Q = $ 28 Q + $ 180,000 + $ 0 $ 12 Q = $ 180,000 Q = $ 15,000 unit Break-even point in total sales dollars Sales = Variable expenses + Fixed expenses + Profit X = 0.7X + $ 180,000 + $ 0 0.3X = $ 180,000 X = $ 180,000 0.3 X = $ 600,000
(b)
Break-even point in unit sell Sales = Variable expenses + Fixed expenses + Profit $ 40 Q = $ 28 Q + $ 180,000 + $ 60,000 $ 12 Q = $ 240,000 Q = $ 20,000 unit Break-even point in total sales dollars Sales = Variable expenses + Fixed expenses + Profit X = 0.7X + $ 180,000 + $ 60,0000
0.3X = $ 24,000 X = $ 180,000 0.3 X = $ 800,000
(c)
Break-even point in unit sell Sales = Variable expenses + Fixed expenses + Profit $ 40 Q = $ 24 Q + $ 180,000 + $ 0 $ 16 Q = $ 180,000 Q = $ 11,250 unit
Break-even point in total sales dollars Sales = Variable expenses + Fixed expenses + Profit X = 0.6X + $ 180,000 + $ 0 0.4X = $ 180,000 X = $ 180,000 0.4 X = $ 450,000 3.
Break-even point in unit sold = Fixed expenses Unit Contribution margin = $ 180,000 12 = $ 15,000 Break-even point in total sales dollars = Fixed expenses CM Ratio = $ 180,000 30% = $ 600,000
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