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Exercise 19-10 Personal Electronix sells iPads and iPods. The business is divide

ID: 2460051 • Letter: E

Question

Exercise 19-10

Personal Electronix sells iPads and iPods. The business is divided into two divisions along product lines. CVP income statements for a recent quarter’s activity are presented below.

iPad Division

iPod Division

Total

Sales

$780,000

$420,000

$1,200,000

Variable costs

546,000

235,200

781,200

Contribution margin

$234,000

$184,800

418,800

Fixed costs

142,392

Net income

$276,408

Determine sales mix percentage and contribution margin ratio for each division. (Round answers to 0 decimal places, e.g. 15%.)

Sales Mix Percentage

iPad division

%

iPod division

%

Contribution Margin Ratio

iPad division

%

iPod division

%

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Calculate the company’s weighted-average contribution margin ratio. (Round answer to 2 decimal places, e.g. 15.26%.)

Weighted-average contribution margin ratio

%

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Calculate the company’s break-even point in dollars. (Round answer to 0 decimal places, e.g. 1,526.)

Break-even point

$

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Determine the sales level in dollars for each division at the break-even point. (Round answers to 0 decimal places, e.g. 1,526.)

Break-even point

iPad division

$

iPod division

$

Exercise 19-10

Personal Electronix sells iPads and iPods. The business is divided into two divisions along product lines. CVP income statements for a recent quarter’s activity are presented below.

iPad Division

iPod Division

Total

Sales

$780,000

$420,000

$1,200,000

Variable costs

546,000

235,200

781,200

Contribution margin

$234,000

$184,800

418,800

Fixed costs

142,392

Net income

$276,408

Explanation / Answer

Sales Mix Percentage Sales Percentage Sales Mix percentage I Pad Division 780000 780000*100/1200000 65 I Pod Division 420000 420000*100/1200000 35 Total 1200000 Contribution Margin Ratio Contribution Sales Ratio Contribution Margin Ratio I Pad Division 234000 780000 234000/780000 30% I Pod Division 184800 420000 184800/420000 44% Total 418800 1200000 Break Even Point = Fixed Cost/ PV Ratio PV Ratio = Contribution/ Sales 418800/1200000 0.349 Break Even 142392/.349 408000 The Break Even Sales will be $ 408000