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Question 1 Cawley Company makes three models of tasers. Information on the three

ID: 2547589 • Letter: Q

Question

Question 1 Cawley Company makes three models of tasers. Information on the three products is given below. Tingler Shocker Stunner Sales $295,400 $496,600 $201,000 Variable expenses 150,300 196,800 136,900 Contribution margin 145,100 299,800 64,100 Fixed expenses 121,116 233,081 96,503 Net income $23,984 $66,719 $(32,403) Fixed expenses consist of $307,300 of common costs allocated to the three products based on relative sales, and additional fixed expenses of $29,700 (Tingler), $79,400 (Shocker), and $34,300 (Stunner). The common costs will be incurred regardless of how many models are produced. The other fixed expenses would be eliminated if a model is phased out. James Watt, an executive with the company, feels the Stunner line should be discontinued to increase the company’s net income. (a) Compute current net income for Cawley Company. Net income $ (b) Compute net income by product line and in total for Cawley Company if the company discontinues the Stunner product line. (Hint: Allocate the $307,300 common costs to the two remaining product lines based on their relative sales.) (Round answers to the nearest whole dollar, e.g. 5,275.) Tingler Net Income $ Shocker Net Income $ Total Net Income $

Explanation / Answer

a. Current Net income:

b. Net income if Stunner is discontinued:

Cawley Company Tingler Shocker Stunner Total Sales          295,400          496,600          201,000          993,000 Less: Variable expenses          150,300          196,800          136,900          484,000 Contribution Margin          145,100          299,800            64,100          509,000 Less: Fixed expenses            91,416          153,681            62,203          307,300 Less: Other fixed expenses            29,700            79,400            34,300          143,400 Net Income            23,984            66,719          (32,403)            58,300
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