3. The additional contribution margin from the additional sales would be
computed as follows:
P100,000 × 52.5% CM ratio = P52,500
Assuming no change in fixed expenses, all of this additional contribution
margin of P52,500 should drop to the bottom line as increased net op-
erating income.
This answer assumes no change in selling prices, variable costs per
unit, fixed expense, or sales mix.
Problem 6-18 (60 minutes)
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