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1. Newell Corporation has provided you with the following financial data: Variab

ID: 2410963 • Letter: 1

Question

1. Newell Corporation has provided you with the following financial data: Variable costs per unit Selling price per unit Total fixed costs Tax rate Non cash expenses $ 450 $ 600 $1,800,000 .50 $300,000 Required: a. Compute the break-even point in units. b. Compute the break-even volume in dollars. c. Compute the target sales volume in units assuming a targeted net income before taxes of $ 225,000. Compute the target sales volume in dollars assuming a targeted net income after taxes of $ 300,000 d. e. Compute break even on a cash basis.

Explanation / Answer

Requirement a.

Break even point in Units

= Fixed costs / Contribution per unit

= 1,800,000/(600-450)

= 12,000 units

Requirement b

Break even volume in sales

= 12,000*600

= $7,200,000

Requirement c.

Target net income before taxes = $225,000

Total Fixed costs =$1,800,000

Required contribution =$2,025,000

Contribution per unit = $ 150 per unit

Target sales volume in units = 13,500 units

Requirement d.

Target net income before taxes = $600,000

(300,000 /0.5)

Total Fixed costs = $1,800,000

Required contribution = $2,400,000

Contribution per unit =$150 per unit

Targeted sales volume in units =16,000 units

Targeted sales volume in dollars = 16000*600

=$9,600,000

Requirement e.

Break even on cash basis

= (Fixed costs - non cash expenses ) / Contribution per unit

=(1,800,000 - 300,000) / 150

= 10,000 units

In dollars = 10,000*600 =$6,000,000