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  • Tugasan Ma 7

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    Sales $200 000 Variable expenses $120 000 fixed expenses $65 000 Total Sales Variable expenses contribution margin fixed expenses net operating income $200 000 $12 000 80 000 65 000 $12 000 $12 000 per unit $4 $2. $1. Percent of sales 200% 120% 80% CM Ratio Total Contribution margin total sales = $80 000 $200 000 = 40% 2.

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    Sales $200 000 Variable expenses $120 000 fixed expenses $65 000 Total Sales Variable expenses contribution margin fixed expenses net operating income $200 000 $12 000 80 000 65 000 $12 000 $12 000 per unit $4 $2. $1. Percent of sales 200% 120% 80% CM Ratio Total Contribution margin total sales = $80 000 $200 000 = 40% 2.

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    38 views4 pages

    Tugasan Ma 7

    Uploaded by

    ilawatisweet
    Sales $200 000 Variable expenses $120 000 fixed expenses $65 000 Total Sales Variable expenses contribution margin fixed expenses net operating income $200 000 $12 000 80 000 65 000 $12 000 $12 000 per unit $4 $2. $1. Percent of sales 200% 120% 80% CM Ratio Total Contribution margin total sales = $80 000 $200 000 = 40% 2.

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    of 4

    ILAWATI BINTI HASSIM

    DDG7

    881012-26-5018

    TUGASAN 6: ANALISIS CVP

    EXERCISE 6.3

    1.

    Sold 50 000 units

    Sales $200 000

    Variable expenses $120 000

    Fixed expenses $65 000

    Total Per unit Percent of sales

    Sales $200 000 $4 200%

    Variable expenses $12 000 $2.4 120%

    Contribution margin 80 000 $1.6 80%

    Fixed expenses 65 000

    Net operating income $12 000

    CM ratio = Total Contribution margin

    Total sales

    = $80 000

    $200 000

    = 40%

    2. Increase total sales by $1000


    $1000/$4 = 250

    250 x $2.4 = 600.

    Increase Per unit

    Sales 1000 $4

    Variable expenses 600 $2.40

    Contribution margin 400 1.60

    EXERCISE 6.4

    Current Sales with Difference Percent of


    sales additional sales
    advertising
    budget
    Sales $180 000 $189 000 $9000 100%
    Variable expenses $126 000 $126 000 0 70%
    Contribution margin 54 000 63 000 9 000 30%
    Fixed expenses 30 000 $35 000 5 000
    Net operating income $24 000 $28 000 $4 000

    ➢ The increase in the advertising budget should be approved because it would


    increase

    Net income statement by $4000.

    2.
    Expected total contribution margin with higher –quality components:

    Sales $65 x selling 2000 units per month = $130 000

    Present total contribution margin:

    Current Sales $63 x selling 2000 units per month Increase in total CM = $126
    000

    $4000

    The higher- quality component should be used .since fixed costs not change , the
    $4000 increase in contribution margin shown above should result in a $4000
    increase in net operating income.

    EXERCISE 6.14

    1. VE??
    Sales $40 per units
    CM Ratio 30%
    FE $180 000

    SALES = VE + FE + P

    CM Ratio = units CM/Units Sales


    30% = units CM/$40
    Units CM = $40 X 30%
    Units CM = $12

    UNIT CM = UNIT SALES – VE


    $12 = $40 – VE
    VE = $40 - $12
    VE = $28 per units

    2. Menggunakan kaedah:
    a) SALES = VE + FE + P
    $40Q = $28Q + 180 000 + 0
    $12Q = 180 000
    Q = 180 000/12
    Q = 15 000 unit.

    Sales in Dollars:
    $40 x 15 000 = $600 000

    b) Sales = VE + FE + P
    $40Q = $28Q + 180 000 + $60 000
    $12Q = $240 000
    Q = $240 000/12
    Q = 20 000 unit

    Sales in Dollars:
    $40 x 20 000 = $800 000

    c) Sales = VE + FE + P
    $40Q = $24Q + 180 000 + 0
    $16Q = 180 000
    Q = 180 000/$16
    Q= 11 250 unit.

    Sales in Dollars:
    $40 x 11 250 = $450 000

    3. Guna kaedah CM:


    a. B.E.P.unitssold = FE/units CM
    B.E.P units sold = 180 000/$12
    = 15 000 units

    B.E.P Sales Dollars = FE/CM


    = 180 000/30%
    = $600 000

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