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Short Quiz Will Be Given After The Discussion of The Assignment:) 20 Items Theories

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Gilner Pomar

This document contains a short quiz with multiple requirements and calculations related to break-even analysis, contribution margin, unit sales, and profits. It includes: 1) Calculating break-even units and sales based on cost and revenue data. 2) Analyzing the effects of changes in variable costs, selling price, and units sold on break-even point, contribution margin, and profits. 3) Calculating weighted average contribution margin, break-even sales, and unit sales based on product mix. 4) Determining break-even points, sales, and profits under different scenarios that include fixed costs, set-up costs, engineering costs, and target profits.

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Short Quiz Will Be Given After The Discussion of The Assignment:) 20 Items Theories

Uploaded by

Gilner Pomar
28 views11 pages
This document contains a short quiz with multiple requirements and calculations related to break-even analysis, contribution margin, unit sales, and profits. It includes: 1) Calculating break-even units and sales based on cost and revenue data. 2) Analyzing the effects of changes in variable costs, selling price, and units sold on break-even point, contribution margin, and profits. 3) Calculating weighted average contribution margin, break-even sales, and unit sales based on product mix. 4) Determining break-even points, sales, and profits under different scenarios that include fixed costs, set-up costs, engineering costs, and target profits.

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This document contains a short quiz with multiple requirements and calculations related to break-even analysis, contribution margin, unit sales, and profits. It includes: 1) Calculating break-even units and sales based on cost and revenue data. 2) Analyzing the effects of changes in variable costs, selling price, and units sold on break-even point, contribution margin, and profits. 3) Calculating weighted average contribution margin, break-even sales, and unit sales based on product mix. 4) Determining break-even points, sales, and profits under different scenarios that include fixed costs, set-up costs, engineering costs, and target profits.

Copyright:

© All Rights Reserved
Download as XLSX, PDF, TXT or read online from Scribd
Download as xlsx, pdf, or txt
28 views11 pages

Short Quiz Will Be Given After The Discussion of The Assignment:) 20 Items Theories

Uploaded by

Gilner Pomar
This document contains a short quiz with multiple requirements and calculations related to break-even analysis, contribution margin, unit sales, and profits. It includes: 1) Calculating break-even units and sales based on cost and revenue data. 2) Analyzing the effects of changes in variable costs, selling price, and units sold on break-even point, contribution margin, and profits. 3) Calculating weighted average contribution margin, break-even sales, and unit sales based on product mix. 4) Determining break-even points, sales, and profits under different scenarios that include fixed costs, set-up costs, engineering costs, and target profits.

Copyright:

© All Rights Reserved
Download as XLSX, PDF, TXT or read online from Scribd
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SHORT QUIZ WILL BE GIVEN AFTER THE DISCUSSION OF THE ASSIGNMENT :)

20 ITEMS
THEORIES
Total points 90

1 22
2 36
3 24
4 8
90
Requirement 1: Units Unit Price Amount Rate 6 pts
Sales 25,000 80 2,000,000.00 100%
VC 25,000 48 1,200,000.00 60%
CM 32 800,000.00 40%

Requirement 2:
BEP Units BEP Sales 4 pts
=640,000 / 32 =640,000 / 40%
=20,000 units =1,600,000

Requirement 3:

Actual 2,000,000.00 25,000 100% 6 pts


Break even 1,600,000.00 20,000 80%
Margin of Safety 400,000.00 5,000 20%

Requirement 4: 2 pts
Sales 2,000,000
VC 1,200,000
CM 800,000
FC 640,000
Profit 160,000 8%

Requirement 5: 2 pts
NPR = MSR x CMR
= 20% x 40%
=8%

=2,000,000 x 8%
=160,000

Requirement 6: 2 pts
Increase in CM = increase in sales x CMR
=300,000 x 40%
=120,000

22 Points
Data Changes New CMR New BEP New Profit
Requirement 1 =30/150 =900,000/30 =1,500,000 - 900,000
20% 30,000 600,000

Requirement 2a
USP - 165 =45/165 =900,000/45 =(50,000 x 45) - 900,000
27.27% 20,000 =1,350,000

Requirement 2b =54/150 =900,000/54 =(50,000 x 54) - 900,000


UVC - 96 36% 16,667 =1,800,000

Requirement 2c =30/150 =1,440,000 /30 =(50,000 x 30) - 1,440,000


FC - 1,440,000 20% 48,000 =60,000

Requirement 2d 20% 30,000 =(65,000 x 30) - 900,000


Units sold - 65,000 =1,050,000

Requirement 2e 26.03% 26,316 =50,000 x 38) - 1,000,000


USP - 146 =900,000
UVC - 108
FC - 1,000,000
6 pts

6 pts

6 pts

6 pts

6 pts

6 pts

36 Points
Requirement a

Product UCM Mix WAUCM


d 80 2/10 16 160
e 30 5/10 15 150
f 30 3/10 9 90
40 400 Package Contribution Margin 2 pts

Requirement b
Composite BEP = FC / WAUCM
=800,000 / 40
=20,000

d 20% 20,000 4,000


e 50% 20,000 10,000
f 30% 20,000 6,000 8 pts

Requirement c
Composite BEP = FC/ WACMR = 800,000 / 39.60% = 2,020,000 4 pts
WACMR = WAUCM / WAUSP
=40/ 101
=39.60%

Requirement d
Sales per mix = FC / Composite UCM = 800,000/ 400 = 2,000 units 8 pts
Product UCM Sales mix Composite UCM
d 80 2 160
e 30 5 150
f 30 3 90
400
Requirement e 2 pts
Composite sales = FC + Profit / Ave UCM
= (800,000 + 40,000) / 40
= 21,000 units 24 points
Requirement a
BEP = 100,000 / 20 = 5,000 units

Requirement b
BEP = 50,000 + (1,000 X 40) + (60 X 1,000) / 20 = 7,500 Units

Requirement c
FC + Set up + Engeering + target profit / UCM
=50,000 + 40,000 + 60,000 + 40,000 / 20
=9,500 Units

Requirement d
= 50,000 + 28,000 + 54,000 / 20
= 6,600 Units
2 pts

2 pts

2 pts

2 pts

8 pts

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