1. and 2. Part 1 Part 2a Part 2b
Total Per Unit Total Per Unit Total Per Unit
Sales ... $450,000 $10.00 $600,000 3 $8.00 $720,000 4 $12.00
Less variable expenses:
Direct materials ... 90,000 2.00 150,000 2.00 120,000 2.00
Direct labor ... 78,300 1.74 130,500 1.74 104,400 1.74
Variable overhead ... 13,500 0.30 22,500 0.30 18,000 0.30
Variable selling:
Commissions... 27,000 0.60 1 36,000 0.48 1 64,800 1.08 1
Shipping ... 5,400 0.12 9,000 0.12 7,200 0.12
Variable administrative ... 1,800 0.04 3,000 0.04 2,400 0.04
Total variable expenses ... 216,000 4.80 351,000 4.68 316,800 5.28
Contribution margin 234,000 $ 5.20 249,000 $3.32 403,200 $ 6.72
Less fixed expenses:
Manufacturing overhead ... 85,000 2 85,000 85,000
Selling (advertising, etc.) ... 120,000 120,000 220,000 5
Administrative (salaries, etc.) ... 48,000 48,000 48,000
Total fixed expenses ... 253,000 253,000 353,000
Net operating income (loss)... $(19,000) $ (4,000) $ 50,200
1 6% of sales dollars for parts 1 and 2a; 9% for part 2b. 4 45,000 units × 1 1/3 = 60,000 units;
2 $98,500 – (45,000 units × $0.30) = $85,000. $10.00 + ($10.00 × 20%) = $12.00;
3 $10.00 – ($10.00 × 20%) = $8.00; $8.00 × 75,000 units 60,000 units × $12.00 = $720,000.
= $600,000. 5 $120,000 + $100,000 = $220,000.
Case 6-31 (continued)
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