Tugasan Ma 7
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ILAWATI BINTI HASSIM DDG7 881012-26-5018 TUGASAN 6: ANALISIS CVP
EXERCISE 6.3 1. Sold 50 000 units Sales $200 000 Variable expenses $120 000 Fixed expenses $65 000 Total
Per unit
Percent of sales
$200 000
$4
200%
$12 000
$2.4
120%
Contribution margin
80 000
$1.6
80%
Fixed expenses
65 000
Sales Variable expenses
Net operating income
CM ratio
=
$12 000
Total Contribution margin Total sales =
$80 000 $200 000
=
40%
2. Increase total sales by $1000
$1000/$4 250
x
=
$2.4
250 =
600.
Increase
Per unit
1000
$4
Variable expenses
600
$2.40
Contribution margin
400
1.60
Sales
EXERCISE 6.4 Current
Sales with
sales
additional
Difference
Percent of sales
advertising Sales
$180 000
budget $189 000
$9000
100%
Variable expenses
$126 000
$126 000
0
70%
Contribution margin
54 000
63 000
9 000
30%
Fixed expenses
30 000
$35 000
5 000
$24 000
$28 000
$4 000
Net operating income
➢ The increase in the advertising budget should be approved because it would increase Net income statement by $4000.
2.
Expected total contribution margin with higher –quality components: Sales $65 x selling 2000 units per month
=
$130 000
Present total contribution margin: Current Sales $63 x selling 2000 units per month Increase in total CM 000
=
$126
$4000 The higher- quality component should be used .since fixed costs not change , the $4000 increase in contribution margin shown above should result in a $4000 increase in net operating income.
EXERCISE 6.14 1. VE?? Sales $40 per units CM Ratio 30% FE $180 000 SALES = VE + FE + P CM Ratio = units CM/Units Sales 30% = units CM/$40 Units CM = $40 X 30% Units CM = $12 UNIT CM = UNIT SALES – VE $12 = $40 – VE VE = $40 - $12 VE = $28 per units
2. Menggunakan kaedah: a) SALES = VE + FE + P
$40Q = $28Q + 180 000 + 0 $12Q = 180 000 Q = 180 000/12 Q = 15 000 unit. Sales in Dollars: $40 x 15 000 = $600 000 b) Sales = VE + FE + P $40Q = $28Q + 180 000 + $60 000 $12Q = $240 000 Q = $240 000/12 Q = 20 000 unit Sales in Dollars: $40 x 20 000 = $800 000
c) Sales = VE + FE + P $40Q = $24Q + 180 000 + 0 $16Q = 180 000 Q = 180 000/$16 Q= 11 250 unit. Sales in Dollars: $40 x 11 250 = $450 000 3. Guna kaedah CM: a. B.E.P.unitssold = FE/units CM B.E.P units sold = 180 000/$12 = 15 000 units B.E.P Sales Dollars = FE/CM = 180 000/30% = $600 000
EXERCISE 6.3 1. Sold 50 000 units Sales $200 000 Variable expenses $120 000 Fixed expenses $65 000 Total
Per unit
Percent of sales
$200 000
$4
200%
$12 000
$2.4
120%
Contribution margin
80 000
$1.6
80%
Fixed expenses
65 000
Sales Variable expenses
Net operating income
CM ratio
=
$12 000
Total Contribution margin Total sales =
$80 000 $200 000
=
40%
2. Increase total sales by $1000
$1000/$4 250
x
=
$2.4
250 =
600.
Increase
Per unit
1000
$4
Variable expenses
600
$2.40
Contribution margin
400
1.60
Sales
EXERCISE 6.4 Current
Sales with
sales
additional
Difference
Percent of sales
advertising Sales
$180 000
budget $189 000
$9000
100%
Variable expenses
$126 000
$126 000
0
70%
Contribution margin
54 000
63 000
9 000
30%
Fixed expenses
30 000
$35 000
5 000
$24 000
$28 000
$4 000
Net operating income
➢ The increase in the advertising budget should be approved because it would increase Net income statement by $4000.
2.
Expected total contribution margin with higher –quality components: Sales $65 x selling 2000 units per month
=
$130 000
Present total contribution margin: Current Sales $63 x selling 2000 units per month Increase in total CM 000
=
$126
$4000 The higher- quality component should be used .since fixed costs not change , the $4000 increase in contribution margin shown above should result in a $4000 increase in net operating income.
EXERCISE 6.14 1. VE?? Sales $40 per units CM Ratio 30% FE $180 000 SALES = VE + FE + P CM Ratio = units CM/Units Sales 30% = units CM/$40 Units CM = $40 X 30% Units CM = $12 UNIT CM = UNIT SALES – VE $12 = $40 – VE VE = $40 - $12 VE = $28 per units
2. Menggunakan kaedah: a) SALES = VE + FE + P
$40Q = $28Q + 180 000 + 0 $12Q = 180 000 Q = 180 000/12 Q = 15 000 unit. Sales in Dollars: $40 x 15 000 = $600 000 b) Sales = VE + FE + P $40Q = $28Q + 180 000 + $60 000 $12Q = $240 000 Q = $240 000/12 Q = 20 000 unit Sales in Dollars: $40 x 20 000 = $800 000
c) Sales = VE + FE + P $40Q = $24Q + 180 000 + 0 $16Q = 180 000 Q = 180 000/$16 Q= 11 250 unit. Sales in Dollars: $40 x 11 250 = $450 000 3. Guna kaedah CM: a. B.E.P.unitssold = FE/units CM B.E.P units sold = 180 000/$12 = 15 000 units B.E.P Sales Dollars = FE/CM = 180 000/30% = $600 000
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