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Felde Bucket Co., a manufacturer of rain barrels, had the following data for 201

ID: 2484365 • Letter: F

Question

Felde Bucket Co., a manufacturer of rain barrels, had the following data for 2016.

Fixed costs   

Break-Even point $29016

Margin of Safety $72639

$17,700

Contribution Margion ratio: 61%      

Margin of safety Ratio :71.46%

If the company wishes to increase its total dollar contribution margin by 30% in 2017, by how much will it need to increase its sales if selling price per unit, variable price per unit and total fixed costs remain constant?

Sales 2,260 units Sales price $44.98 per unit Variable costs $17.54 per unit

Fixed costs   

Break-Even point $29016

Margin of Safety $72639

$17,700

Contribution Margion ratio: 61%      

Margin of safety Ratio :71.46%

If the company wishes to increase its total dollar contribution margin by 30% in 2017, by how much will it need to increase its sales if selling price per unit, variable price per unit and total fixed costs remain constant?

Explanation / Answer

Statement showing computations Particulars Per Unit 2016 Sales                    44.98         101,654.80 Variable Costs                    17.54            39,640.40 Contribution = Sales- VC                    27.44            62,014.40 CM Ratio= Cont/Sales*100 61.00% 61.00% Fixed Costs            17,700.00 Income = Contribution - Fixed Costs            44,314.40 Desired Contribution Margin = 62,014*1.30            80,618.72 Contribution per unit                      27.44 No of units = 80,618.72/27.44              2,938.00 Increase in sales= 2938 - 2260                  678.00 Increase in Sales in % = 678/2260 30.00%