CHPTEY
my PR ay ANNING AND
PROUT PLAN as
COS T-VOLUME pro ANALY
the choice berscen the ry
(ema,
¢ annual unit sales solu
would not Mm
2. Deterrmae th
manufacturing methods
BEP and CVP graphs
23. The following data relate to Division sof Yori
ar)
Sales price per unit "Se
Variable cast per unit 40,000
Total fixed costs
Required
|. Prepare the breakeven graph
2) prepare the cost-volume-proft graph
24, Durian Corporation has the following sales and costs stucture:
= Unit sales price. P500
Unit variable costs. P300
Total fixed costs, P8 million
Sales volume, 75,000 units
Required:
1. Based on the original data, determine the CMR. BEP in pesos, opetating profi,
MSR, and the DOL.
Considering the following options to change the variabies of profit. determine the ney
CMR, BEP in pesos, operating profit, MSR, and DOL.
Unit sales price decreases by 15%.
Unit variable costs decrease by 10%.
Toual fixed costs and expenses decrease by P200.000.
Quantity sold decreases by 10.000.
Unit sales price increases by P50, unit variable costs decreasé by 10%, total fixed
costs increase bv 4%, and uni
Ssege
its‘sold increases to 100,000
Based on the data determined in requirement 2, which course of action is best for the
corporation in the short-run? in the long-run?.