10,000 Stoves*
Total Per
Unit Total Per
Unit
Sales ... $400,000 $50 $450,000 $45 **
Less variable expenses.... 256,000 32 320,000 32
Contribution margin... 144,000 $18 130,000 $13
Less fixed expenses... 108,000 108,000
Net operating income ... $ 36,000 $ 22,000
*8,000 stoves × 1.25 = 10,000 stoves
**$50 × 0.9 = $45
As shown above, a 25% increase in volume is not enough to offset a
10% reduction in the selling price; thus, net operating income de-
creases.
Bạn đang xem 10, - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH06 COST VOLUME PROFIT RELATIONSHIPS