3. Selling price per unit ... $10.00
Original unit variable expense (from part 1) ... $4.80
Less reduction in materials cost... 0.70 4.10
New contribution margin per unit ... $ 5.90
Fixed expenses+Target profit
Unit sales to attain= target profit Unit contribution margin
$253,000+$30,200
= =48,000 units
$5.90 per unit
Bạn đang xem 3. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH06 COST VOLUME PROFIT RELATIONSHIPS
