6-3 All other things equal, Company B, with
its higher fixed costs and lower variable costs,
units or dollar sales.
will have a higher contribution margin ratio.
In the contribution margin method, total
Therefore, it will tend to realize the most rapid
fixed cost is divided by the contribution margin
per unit to obtain the break-even point in units.
increase in contribution margin and in profits
Alternatively, total fixed cost can be divided by
when sales increase.
the contribution margin ratio to obtain the
break-even point in sales dollars.
Bạn đang xem 6- - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH06 COST VOLUME PROFIT RELATIONSHIPS