3. If a bonus of $0.10 per unit is paid for each unit sold in excess of the
break-even point, then the contribution margin on these units would
drop from $1.60 to $1.50 per unit.
The desired monthly profit would be:
25% × ($35,000 + $1,000) = $9,000
Thus,
Target profit = $9,000 =6,000 units
Unit contribution margin $1.50 per unit
Therefore, the company must sell 6,000 units above the break-even
point to earn a profit of $9,000 each month. These units, added to the
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