56.25% Break-even point in passengers = Fixed costs/Contribution Margin = $ 3,150,000/$ 90 per passenger = 35,000 passengers Break-even point in dollars = Fixed Costs/Contribution Margin Ratio= $ 3,150,000/0.5625 = $ 5,600,000. b. Average load factor=70% of 90 90 X 0.70 =63 seats per train car 35,000/ 63 = 556 train cars ( rounded) c. CM = $190 - $ 70 = $120 per passenger 90 X .60 = 54 filled seats Break-even point in passengers
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budgeted sales, and the actual sales data that can be used to prepare a contribution-format income statement for month based on information given. The company also want the writer to give an explanation of why both the operating results and the break-even point in sales dollars are different from what was budgeted. Quantitative Analysis Contribution-Format Income Statement The sales of each product changed causes a different operating income/loss. The original sales of each product are $240,000
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because of the existence of organized security exchanges? The three major benefits that investors enjoy are providing a continuous market, establishing and publicizing fair security prices and helping businesses raise new capital. #15-12A. (Break-even point) You are a hard-working analyst in the office of financial operations for a manufacturing firm that produces a
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Unit 1 Mock 1a) Market segmentation is the classification of potential customers into groups, each of which responds differently to different products or marketing approaches. b) An electronic market is where the sales occur only electronically. An example of this would be selling electronic copies of magazines, newspapers to be read on electronic devices. c) Adding value is the process of increasing the value of a product. This can be done through many ways such as better packaging. Some
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business for over 10 years and during this time have established itself as a high quality manufacturer of roofing sheets, even though this company only appeals to a small fraction of the roofing sheet industry, they had been able to maintain a 22% profit margin. Due to the failing economy which brought about the decline in building, Urbanaz’s profit margin dropped below the break-even point, The Company is also facing a legal suit with the state government which the outcome is unlikely going to favor
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000 Administration 9,000 Sales 11,200 Sales promotion 8,083 Corporate services 15,236 Total fixed expenses 212,939 Net income loss $(30,383) Question 4 In order to calculate the break even for each month, the unit variable cost per revenue hours must be calculated first by using figures from exhibit 1 & 2. January February March Variable cost: Power 1,546 1,485 1,697 Hourly personnel 7,896 7,584 8,664
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every day and have limited time when it comes to breaks. From that, businesses have to implement a food service offered into the building. While it may seem trivial, it is actually beneficial. With food services offered in a building, employees can dine without leaving the building and save time and energy to wake up every morning doing an additional task. With that in mind, employees will definitely need the time as there are normally short breaks between shifts. Every morning, employees would have
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to take breaks or have recess. I think that students in Middle school need breaks for brain breaks, to get their wiggles out, and because we have to sit in class all day long. Mr. Hale could you consider taking longer breaks in between classes. To begin with, a break could help students take brain breaks. Secondly sitting in class for seven hours could be very hard or stressful. Next students have trouble sitting through the 90 minute block or even the 45 minute block. Finally a brain break would
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families must be served to clear the break-even point? The annual fixed cost is $800,000 along with $12,000 per module home. $18,000 minus $12,000 is $6,000. As every home is purchased, it will take care of the $12,000 variable cost. The remaining revenue of $6,000 on every home will have to cover the $800,000. This will be done by dividing $800,000 by $6,000 and getting 133.33 houses. So, at least 134 families will have to be served to reach and clear break-even point. (b) If the banker believes
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SOUTH DELAWARE COORS, INC. INSTRUCTOR’S GUIDE TO YOUR CASE ANALYSIS1 Background South Delaware Coors, Inc. represents an interesting marketing situation for three reasons: the issue in the case is clear-cut while data needed to solve the issue requires conceptualization and insight; the case contains elements common to most feasibility decisions (estimates of industry demand, market share, investments, costs, and resulting performance are required); and the case requires students to develop actionable
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