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Questions 5 and 6 refer to the following information: At the end of the year, a

ID: 2510945 • Letter: Q

Question

Questions 5 and 6 refer to the following information:

At the end of the year, a company offered to buy 4,630 units of a product from X Company for a special price of $11.00 each instead of the company's regular price. The following information relates to the 60,700 units of the product that X Company has already made and sold to its regular customers:


The special order product has some unique features that will require additional material costs of $0.85 per unit and the rental of special equipment for $3,000.

5. Profit on the special order would be

6. The marketing manager thinks that if X Company accepts the special order, regular customers will be lost, with demand falling by 650 units. This loss in sales will cause firm profits to fall by

Total    Per-Unit Revenue $1,153,300 $19.00    Cost of Goods Sold    Variable 355,095 5.85       Fixed 121,400 2.00    Selling and Administrative Costs    Variable   63,128   1.04       Fixed     80,124   1.32    Profit $533,553 $8.79   

Explanation / Answer

5)Profit=sales-cost of goods sold-selling and admin expenses-rental equipment
=(4630*11)-(4630*(5.85+0.85))-(4630*1.04)-3000
=12093.80
6)Loss in sales and profit by
=(650*19)-(650*5.85)-(650*1.04)=7871.50