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Ch 2 Ex 3

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Submitted By amgunnoe
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Andrew Gunnoe MSBA 5600

Ch 2 Ex 3

8/28/12

A) Rash-Away

Contribution Margin (CM) = ($2.00 - $1.40)/$2.00 = .3

CM = Unit Selling Price – Unit Variable Cost / Unit Selling Price

Absolute Increase in Unit Sales = $150,000 / $.60 (Unit Contribution) = 250,000 units

Absolute Increase in Dollar Sales = $150,000 / .3 (CM) = $500,000

Red-Away

Contribution Margin (CM) = ($1.00 - .25)/$1.00 = .75

CM = Unit Selling Price – Unit Variable Cost / Unit Selling Price

Absolute Increase in Unit Sales = $150,000 / $.75 (Unit Contribution) = 200,000 units

Absolute Increase in Dollar Sales = $150,000 / .75 (CM) = $200,000

B) Absolute Increase in dollar sales / Advertising (Fixed Cost) = Total Sales Dollars that must be produced to cover each incremental dollar of advertising

Rash-Away

$500,000 / $150,000 = $3.33

An additional $1.33 is needed to support the $150,000 of advertising

Red-Away

$200,000 / $150,000 = $1.67

An additional $.67 is needed to support the $150,000 of advertising

C) Rash-Away

Contribution Margin (CM) = ($1.80 - $1.40)/$.40 = .22

CM = Unit Selling Price – Unit Variable Cost / Unit Selling Price

Absolute Increase in Unit Sales = $150,000 / $.40 (Unit Contribution) = 375,000 units

Absolute Increase in Dollar Sales = $150,000 / .22 (CM) = $681,818

Red-Away

Contribution Margin (CM) = ($.90 - .25)/$.90= .72

CM = Unit Selling Price – Unit Variable Cost / Unit Selling Price

Absolute Increase in Unit Sales = $150,000 / $.65 (Unit Contribution)= 230,769 units

Absolute Increase in Dollar Sales = $150,000 / .72 (CM) =

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