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22. CVP Analysis a. XYZ Corporation has $8,000 in fixed costs. Each unit uses $1

ID: 1175257 • Letter: 2

Question

22. CVP Analysis a. XYZ Corporation has $8,000 in fixed costs. Each unit uses $14 in direct materials, $19 in abor, and $2 in variable manufacturing overhead, Each unit sells for $50. How many does XYZ need to sell in order to breakeven? ANSWER: b. Gulpalotta Company pays $30,000 a month in rent, $2000 a month in insurance, $1500 a Product costs include $1500 a month in utilities, and $100 per unit in sales commissions. depreciation on factory equipment, $10 per unit for direct materials, $15 per unit for direct labor, and $5000 per month salary for the production manager. The selling price per unit is $200. The flat tax rate is 40%. How many units do they need to sell in order to achieve an after-tax profit of $60,000? NSWER:_ Bob Smith is studying a report from corporate headquarters concerning his department's weekly production of 10,000 cans of dog food, their only product. The report states that his department $3000 in fixed costs. What was the variable cost per unit for each can of dog food? c. achieved $20,000 in revenues, achieved a profit of $2000, and covered ANSWER:

Explanation / Answer

Answer to part a

Fixed cost 8000.direct material 14. direct Labour 19.varuable OH 2 per unit.sales price 50per unit.

Variable cost per unit=14+19+2=35

Contribution =50-35=15

BEP(units) =Fixed cost /contribution per unit=8000/15units

BEP in value=BEP in units*sales price

=(8000/15)*50=$26666.67

ANSWER to part b.

Total fixed cost per month=30000+2000+1500+5000+1500

=40000

Variable cost per unit=100+10+15=125

Sales price =200 contribution=200-125=75

Profit before tax=60000/(1-.40)=100000

No of units to be sold=(fixed cost+profit before tax) /contribution per unit=(40000+100000)/75

=1866.67 units or 1867 units

Answer to part c

Weekly production =10000can

Profit =2000 revenue =20000 fixed cost 3000

Variable cost=revenue - fixed cost-profit=20000-2000-3000

=15000

Variable cost per unit =total variable cost /weekly can production=15000/10000=1.5per unit

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