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Malibu Corporation has monthly fixed costs of $57000. It sells two products for

ID: 2339662 • Letter: M

Question

Malibu Corporation has monthly fixed costs of $57000. It sells two products for which it has provided the following information Contribution Margin $9 Sales Price Product 1 Product 2 $15 20 a. What total monthly sales revenue is required to break even if the relative sales mix is 30 percent for Product 1 and 70 percent for Product 2? (Round your answer to the nearest dollar amount.) b. What total monthly sales revenue is required to earn a monthly operating income of $16,000 if the relative sales mix is 20 percent for Product 1 and 80 percent for Product 2? (Round your answer to the nearest dollar amount.) a. Break even sales revenue b. Target sales revenue

Explanation / Answer

Answer

---Working

Working

Product 1

Product 2

A

Sales price

$                                           15.00

$                           20.00

B

Contribution margin

$                                              9.00

$                             4.00

C = A/B

CM ratio

                                                 0.60

                                0.20

D

Sales Mix

30%

70%

E = C x D

Weighted CM Ratio

18%

14%

--Answer calculation

A

Total Fixed Cost

$                                   57,000.00

B = 18% + 14%

Total Weighted CM Ratio

32.0%

C = A/B

Break Even Sales revenue

$                                 178,125.00 = ANSWER

---Working

Working

Product 1

Product 2

A

Sales price

$                                           15.00

$                           20.00

B

Contribution margin

$                                              9.00

$                             4.00

C = A/B

CM ratio

                                                 0.60

                                0.20

D

Sales Mix

20%

80%

E = C x D

Weighted CM Ratio

12%

16%

---Answer calculation

A

Total Fixed Cost

$                                   57,000.00

B

Total Target Monthly Operating Income

$                                   16,000.00

C = A+B

Total Contribution margin required

$                                   73,000.00

D = 12% + 16%

Total Weighted CM Ratio

28.0%

E = C/D

Break Even Sales revenue

$                                       203,571 = Answer

Working

Product 1

Product 2

A

Sales price

$                                           15.00

$                           20.00

B

Contribution margin

$                                              9.00

$                             4.00

C = A/B

CM ratio

                                                 0.60

                                0.20

D

Sales Mix

30%

70%

E = C x D

Weighted CM Ratio

18%

14%

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