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Zaldor Corporation sells a specialized speaker and has the following information

ID: 2338192 • Letter: Z

Question

Zaldor Corporation sells a specialized speaker and has the following information for the current year:

Required:

A. Calculate the variable expense ratio

B. Calculate the contribution margin ratio

C. Calculate break-even sales in units

D. Calculate break-even sales in dollars

E. How many units must be sold to make a profit of $300,000?

Total Per Unit Percent of Sales Sales (20,000 units) 1,200,000 60 100% Variable expenses 800,000 40 ? % Contribution margin 400,000 20 ? % Fixed expenses 250,000 Net operating income 150,000

Explanation / Answer

a. variable expense ratio=Variable expense/Sales

=(800.000/1,200,000)=66.67%(Approx)

b.contribution margin ratio=contribution margin/Sales

=(400,000/1,200,000)=33.33%(Approx)

c.Breakeven point=Fixed expenses/contribution margin

=(250,000/20)=12500 units

d.Breakeven value=Fixed expenses/contribution margin ratio

=(250,000/33.33%)=750,000

e.Target contribution margin=Fixed expenses+Target profits

=(250000+300,000)=$550,000

Hence units to be sokd=(550,000/20)

=27500 units.