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please help Bonita Beauty Corporation manufactures cosmetic products that are so

ID: 2432766 • Letter: P

Question

please help

Bonita Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 20% of sales. The income statement for the year ending December 31, 2017, is as follows. BONITA BEA??? CORPORATION Income Statement For the Year Ended December 31, 2017 Sales $76,400,000 Cost of goods sold Variable Fixed Gross margin $32,852,000 8,720,000 41,572,000 $34,828,000 Selling and marketing expenses Commissions Fixed costs Operating income $15,280,000 10,360,000 25,640,000 $9,188,000 The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 7% and incur additional fixed costs of $9,932,000 Your answer is correct. Under the current policy of using a network of sales agents, calculate the Bonita Beauty Corporation's break-even point in sales dollars for the year 2017. (Round intermediate calculations to 2 decimal places e.g. 10.25 and final answers to 0 decimal places, e.g. 2,510.) Break-even point 451,567,56 Attempts: 1 of 3 used Your answer is correct. Calculate the company's break-even point in sales dollars for the year 2017 if it hires its own sales force to replace the network of agents. (Round intermediate calculations to 2 decimal places e.g. 10.25 and final answers to 0 decimal places, e.g. 2,510.) Break-even point 8,024,00 Attempts: 1 of 3 used *(c1) ] Your answer is correct. Calculate the degree of operating leverage at sales of $76,400,000 if (1) Bonita Beauty uses sales agents, and (2) Bonita Beauty employs its own sales staff. (Round answers to 2 decimal places,e.g. 1.25) Degree of operating leverage (1) Bonita Beauty uses sales agents (2) Bonita Beauty employs its own sales staf Attempts: 1 of 3 used

Explanation / Answer

(d) Let the sales volume be $X at which net income will be same whether the Corporation employs its own sales staff or continues to independent network of agents.

Ratio of vaiable cost to sales in 2017 is = 32,852,000/76,400,000

= 43%

Income statement (When own sales staff is employed)

Income statement (When independent agents are employed)

Since operating income is to remain same in both the cases,

Hence, 0.50X - 29,012,000 = 0.37X - 19,080,000

0.50X - 0.37X = 29,012,000 - 19,080,000

0.13X = 9,932,000

X = 9,932,000/0.13

X = $76,400,000

Hence, sales of $76,400,000 will generate same operating income whether own sales staff is employed or independent sales agents are employed.

Sales X Less: Variable cost of production(43% of X) - 0.43X Fixed cost of production - 8,720,000 Gross margin 0.57X- 8,720,000 Less: Selling and marketing expenses Commissions (7% of X) - 0.07X Fixed costs (10,360,000 + 9,932,000) - 20,292,000 Operating income 0.50X - 29,012,000