Homework SourseUp Down Left Right Net Sales Revenue 1080000 d 1642500 j
Up
Down
Left
Right
Net Sales Revenue
$ 1,080,000
$ (d)
1,642,500
$ (j)
Variable cost
(a)
100,000
1,314,000
143,100
Fixed Cost
(b)
240,000
118,000
(k)
Operating income (loss)
$ 87,000
$ (e)
$ (g)
82,600
Units Sold
180,000
16,000
(h)
(I)
Contribution Margin per unit
$ 3.00
$ (f)
$ 73.00
$ 18.00
Contribution Margin Ratio
( c)
80%
(i)
40%
Net Sales Revenue
1,080,000
Variable costs
____________
Fixed costs
____________
Operating income (loss)
87,000
Units sold
180,000
Contribution margin per unit
3.00
Contribution margin ration
___________%
| Up | Down | Left | Right | |
| Net Sales Revenue | $ 1,080,000 | $ (d) | 1,642,500 | $ (j) |
| Variable cost | (a) | 100,000 | 1,314,000 | 143,100 |
| Fixed Cost | (b) | 240,000 | 118,000 | (k) |
| Operating income (loss) | $ 87,000 | $ (e) | $ (g) | 82,600 |
| Units Sold | 180,000 | 16,000 | (h) | (I) |
| Contribution Margin per unit | $ 3.00 | $ (f) | $ 73.00 | $ 18.00 |
| Contribution Margin Ratio | ( c) | 80% | (i) | 40% |
Solution
If any doubt please comment
| Up | Down | Left | Right | |
| Net Sales Revenue | 1080000 | d $500000 | 1,642,500 | j) 238500 |
| Variable cost | a 540000 | 100,000 | 1,314,000 | 143,100 |
| Fixed Cost | b $453000 | 240,000 | 118,000 | k) 12800 |
| Operating income (loss) | 87000 | e $160000 | g) $210500 | 82,600 |
| Units Sold | 180,000 | 16,000 | h) 4500 | l) 5300 |
| Contribution Margin per unit | 3 | f $25 | 73 | 18 |
| Contribution Margin Ratio | c 50% or .5 | 80% | i) 20% or .2 | 40% |
| working | ||||
| a) Variable cost | ||||
| Selling price-Contribution margin | ||||
| (1080000/180000)-3 | 3 | per unit | ||
| Total variable cost (180000*3) | 540000 | |||
| b) Fixed Cost | 453000 | |||
| Contribution margin- Operating Income | ||||
| (180000*3)-87000 | ||||
| c) Contribution Margin Ratio | 50% | |||
| CM/Sales*100 | ||||
| 3/6*100 | ||||
| d) Net sales Revenue | ||||
| Variable cost/(1-CM ratio) | ||||
| 100000/.2 | 500000 | |||
| e) | ||||
| Operating income (loss) | 160000 | |||
| 500000-100000-240000 | ||||
| f) | ||||
| Contribution Margin per unit | 25 | |||
| (500000-100000)/16000 | ||||
| g | ||||
| Operating income (loss) | ||||
| Sales-Variable cost-Fixed cost | ||||
| 1642500-1314000-118000 | 210,500 | |||
| h) Units sold | 4500 | |||
| CM/CM per unit | ||||
| (1642500-1314000)/73 | ||||
| i) | ||||
| Contribution Margin Ratio | 20 | % | ||
| CM/Sales*100 | 0.2 | |||
| (1642500-1314000)/1642500*100 | ||||
| j) | ||||
| Sales | 238500 | |||
| Variable cost/(1-CM ratio) | ||||
| 143100/.6 | ||||
| k) Operating Income | 12800 | |||
| 238500-143100-82600 | ||||
| i) | ||||
| Units sold | 5300 | |||
| CM/CM per unit | ||||
| (238500-143100)/18 |
