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The following information is for X Company\'s two products, A and B: Product A P

ID: 2461987 • Letter: T

Question

The following information is for X Company's two products, A and B:

Product A Product B

Revenue $90,000 $90,000

Total variable costs 36,900 44,100

Total contribution margin 36,900 44,100

Total fixed costs

Avoidable 16965 29635

Unavoidable 12285 27355

Profit $7650 $-12890

1. If X Company drops Product B because it shows a loss, what will be the effect on firm profits?

2. Assume that if X Company drops Product B, it can use the vacant space to increase sales of Product A by $36,800, but

$3,800 of additional fixed costs will be incurred. This use of the vacant space will result in an increase in X Company's profits of

Please show your work and need help.

Explanation / Answer

Product A Product B Total Revenue 90000 90000 180000 Variable Costs 36900 44100 81000 Contribution 53100 45900 99000 Fixed Cost Avoidable 16965 29635 46600 Unavoidable 12285 27355 39640 Profit 23850 -11090 12760 If product B is dropped Product A Product B Total Revenue 90000 90000 Variable Costs 36900 36900 Contribution 53100 53100 Fixed Cost Avoidable 16965 16965 Unavoidable 12285 27355 39640 Profit 23850 -27355 -3505 The Net Profit will decrease by 12760+3505 16265 2 If product A sales increased by $ 36800 Product A Product B Total Revenue 126800 126800 Variable Costs 51988 51988 Contribution 74812 74812 Fixed Cost Avoidable 20765 20765 Unavoidable 12285 27355 39640 Profit 41762 -27355 14407 The Net Profit will increase by 14407-12270 2137