4.
Present
Sales New
Sales Total Sales
Units sold... 280,000 20,000 300,000
(1) Sales @ $5.00 and $4.25 ... $1,400,000 $85,000 $1,485,000
Less variable expenses @ $3... 840,000 60,000 900,000
Contribution margin ... 560,000 25,000 585,000
Less fixed expenses ... 462,000 0 462,000
(2) Net operating income ... $ 98,000 $25,000 $ 123,000
(3) Total assets ... $ 700,000 $50,000 $ 750,000
(4) Margin (2) ÷ (1) ... 7.00% 29.41% 8.28%
(5) Turnover (1) ÷ (3) ... 2.00 1.70 1.98
ROI (4) × (5) ... 14.00% 50.00% 16.39%
Yes, the manager of the Valve Division should accept the $4.25 price.
Problem 12-32 (30 minutes)
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