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Feather Friends, Inc., distributes a high-quality wooden birdhouse that sells fo

ID: 2416138 • Letter: F

Question

Feather Friends, Inc., distributes a high-quality wooden birdhouse that sells for $80 per unit. Variable expenses are $40.00 per unit, and fixed expenses total $200,000 per year. Required: Answer the following independent questions: 1. What is the product's CM ratio? CMraic 2. Use the CM ratio to determine the break-even point in dollar sales. Break-even point in sales dellars Due to an increase in demand, the company estimates that sales will increase by $49,000 during the next year. By how much should net operating income increase (or net loss decrease) assuming that fixed expenses do not change? 3. et operating income by

Explanation / Answer

Contribution Margin Ratio: Particulars $ Selling Price Per Unit                    80 Variable Cost per Unit                    40 Contribution Per Unit                    40 CM Ration = 40/80 50% Breakeven Point Sales Particulars $ Formuale = Fixed Cost / Contribution % Given Fixed Cost Is           200,000 Breakeven Sales = 200000/50%           400,000 Increase in Net Operating Income: Particulars $ Increase in Sales             49,000 Contribution on that @ 50%             24,500 Increase in operating income             24,500 Income Statement Present   Proposed Particulars Total   Per Unit Units   Total   Per Unit Units   Sales        2,760,000 80           34,500      3,684,600 71.2             51,750 Variable Cost        1,380,000 40      1,842,300 40 Advertising Cost                     -             70,000 Contribution        1,380,000      1,772,300 Yes, Sales Manager Suggestion can be Agreed as it increases the Contribution Advertising increased by Sales                    80 Variable Cost ( Incl 1.7)               41.70 Contribution               38.30 Sales Units (34500*2)             69,000 Contribution        2,642,700 Advertisng Cost        1,262,700 Fixed Cost           200,000 Profit under Existing        1,180,000