5. The company has a contribution margin ratio of 30% ($24 CM per unit,
divided by the $80 selling price per unit). Therefore, a 20% increase in
sales would result in a new net operating income of:
Sales (1.20 × $4,000,000) ... $4,800,000 100 %
Less variable expenses... 3,360,000 70
Contribution margin... 1,440,000 30 %
Less fixed expenses... 840,000
Net operating income ... $ 600,000
$600,000 $4,800,000
ROI = ×
$4,800,000 $2,000,000
= 12.5% × 2.4 = 30%
(Increase) (Increase) (Increase)
Bạn đang xem 5. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH12 SEGMENT REPORTING AND DECENTRALIZATION
