variable/unit price 7.647058824 35.15794029 1.666666667 5.041420118 10.0733945 20.66666667 97.25165563 250 12 124.4935543 19.60007223 contribution margin 137500 749250 470000 703000 968000 179000 26250 -40000 24000 283000 3500000 contribution margin/unit 32.35294118 64.84205971 78.33333333 24.95857988 79.9266055 119.3333333 12.74834437 -50 3 135.5064457 501.001643 contribution margin ratio 3% 15% 9% 14% 19% 4% 1% -1% 0% 6% 70% Sales Mix WACM 45.73350186 Breakeven Point in units
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A1. Budget planning is in essence the process of forecasting and determining a company’s financial goals for both the long term and short term. Competition Bike, Inc. has come up with a budget schedule for year 9 operations. Based on its previous years and past financial numbers there are several areas of concern. First research and development is a concern because in the years that they invested more money in research and development it seemed sales where at its highest. Research and development
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tolerable? Relative Sales Change=-Price ChangeOriginal Contribution Margin+Price Change Relative Sales Change=-24-2020-8+24-20=-412+4=-416=-0.25 Iso-Contribution Sales Quantity Change=-0.25*2000=-500 A calculation check can be done using the managerial income statement: Managerial Income Statement | | | New Situation | Revenues | | 24 * 1500 = | | 36000 | Total variable costs | | 8 * 1500 = | | (12000) | Total Contribution | | (24 - 8) * 1500 = | | 24000 | Total fixed costs
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Material 6,000 6,000 1,000 1,000 Direct Labor 1,500 1,500 250 250 Manufacturing Overhead 1,500 1,500 250 250 Marketing 1,500 1,250 250 250 0 Total VC 10,500 10,250 250 1,750 1,000 Contribution Margin 15,000 13,500 -1,500 2,500 1,000 Fixed Costs Direct labor 3,000 3,000 Manufacturing Overhead 3,375 3,375 Marketing 1,875 1,875 Corporate 3,750 3,750 Total
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Chapter 2- The Foundational 15 1. Direct materials $ 6.00 Direct labor 3.50 Variable manufacturing overhead 1.50 Variable manufacturing cost per unit $11.00 Variable manufacturing cost per unit $11.00 Number of units produced 10,000 Total variable manufacturing cost $110,000 Fixed manufacturing overhead per unit $4.00 Number of units produced 10,000 Total fixed manufacturing cost 40,000 Total product manufacturing)cost $150,000 2. Sales commissions
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New product Recomendation ABC Company is trying to increase sales from 1.2 million to 3 million within a 3 year time frame which is a very aggressive move to make since that goal of 3 million in sales is more than twice what the company is currently brining in. The company will need to review several factors to determine if this type of an increase is even possible to make by adding an additional product of making cedar doll houses to try to supplement the income. There are several factors that
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Labour | 4000 | 4500 | Overhead | Engine assembly | 2100 | 4000 | Metal Stamping | 2400 | 3000 | Final Assembly | 3500 | 2500 | Total Overhead | 8000 | 8500 | | Selling Price | 39000 | 38000 | Total Variable Cost | 36000 | 33000 | Contribution Margin per Unit | 3000 | 5000 | | | | Fixed Overhead | Engine assembly | 1700000 | Metal Stamping | 2700000 | Final Assembly | 2700000 | 1500000 | Total Fixed Overhead | 8600000 | Objective is to: To maximise operational profit
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show the cost and price data for the next fiscal quarter, plus showing the contribution margins per unit and the revisions. The paper will include the break-even point for sales mix along with the margin of safety for the estimated sales volume of the original estimates and the revised estimates as well. Lastly, it will address Herbert’s concern about the variable cost of the place mats. Original Estimated Contribution Margins – (1) Computer Paper has 6 units per hour and $9.00 variable overhead
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=$3,700 | =460(16)+370(50) =7,360+18,500 =$25,860This point is the optimal solution. | =460(40)+370(10) =18,400+3,700 =$22,100 | | 460Z+370Y Therefore, to maximize profits we must produce 16 units of Z and 50 units of Y for a total contribution margin of $25,860. To graph the optimal solution: 460Z+370(0)=25,860 Z=25,860/460 Z=56.22 460(0)+370Y=25,860 Y=25,860/370 Y=69.89 Question 3 Z=Sales-Cost Z=730-360 Z=370 Y=Sales-Cost Y=670-210 Y=460 Let Z= Number of units of product
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ROLE ANALYSIS: SOME DEFINITIONS WHAT IS A ROLE? A Role is defined as the “position an individual occupies in a organization, and is identified by the functions and activities he/she performs, in response to the “expectations” of “significant members” in the organization and organizational requirements. WHO IS A ROLE OCCUPANT? The individual who occupies that role is called the Role Occupant. WHO ARE ROLE SET MEMBERS? “Significant members” are those members with whom the Role Occupant
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