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1. Complete a CVP Income Statement using the following data: Sales: $450,250; To

ID: 2547924 • Letter: 1

Question

1. Complete a CVP Income Statement using the following data: Sales: $450,250; Total VC: $375,000; Total FC: $98,000 2. Jordan Company sells a product, Product 250, which has the following data: SP: S50.75; VC/unit: $25.75; Total FC: $110,000 a. What is the CM/unit? b. What is the BE in units c. What is the BE in dollars? 3.Goldman Company has sales of $1,200,000 and total VC of $695,000 a. What is Goldman Company's CM? b. If they sold 25,000 units, what is the CM/Unit? c. What is the SP/Unit? 4. Aldredge Company sells Product Z for $425. VC/unit are $225 and FC are $135,000 a. b. c. d. What is the CM/unit? What is the BE in units? What is the CM Ratio? Using the CM Ratio, what is the BE in dollars 5. Using the data in # 4 above, prepare a CVP Income Statement assuming 990 units are sold. 6. Keaubie Company produces product ABC, which has a SP of $95, VC/Unit of S45, and FC of $100,000 a. What is the BE in Units (Use CM Method)? b. What is the CM Ratio? If XYZ has sales totaling $235,000, how much of it is used to cover FC and contribute to NI? c. 7. Morrison Company's information is as follows: SP: $200; VC/Unit: $85; FC: $575,000 a. b. c. d. What is the CM/Unit? What is the CM Ratio? What is the BE in Sales Units? Sales dollars? If Morrison would like a NI of $402,500, how many units must they sell?

Explanation / Answer

1.

Income statement

2.

a. Contribution margin per unit = Selling price per unit - Variable cost per unit

= 50.75 - 25.75

= 25

b. Breakeven point in units = Fixed costs / Contribution margin per unit

= 110,000 / 25

= 4,400 units

c. Contribution margin ratio = Contribution margin per unit / Selling price per unit

= 25 / 50.75

= 49.26%

Breakeven point in dollars = Fixed costs / Contribution margin ratio

= 110,000 / 49.26%

= 223,305

3.

a. Contribution margin = Sales - Variable costs

= 1,200,000 - 695,000

= 505,000

b. Contribution margin per unit = Contribution margin / Number of units

= 505,000 / 25,000

= 20.2 per unit

c. Selling price per unit = Sales / Number of units

= 1,200,000 / 25,000

= 48 per unit

4.

a. Contribution margin per unit = Selling price per unit - Variable cost per unit

= 425 - 225

= 200

b. Breakeven point in units = Fixed costs / Contribution margin per unit

= 135,000 / 200

= 675

c. Contribution margin ratio = Contribution margin per unit / Selling price per unit

= 200 / 425

= 47.06%

d. Breakeven point in dollars = Fixed costs / Contribution margin ratio

= 135,000 / 47.06%

= 286,868

5.

Income Statement

6.

a. Contribution margin per unit = Selling price per unit - Variable costs per unit

= 95 - 45

= 50

Breakeven point in units = Fixed costs / Contribution margin per unit

= 100,000 / 50

= 2,000 units

b. Contribution margin ratio = Contribution margin per unit / Selling price per unit

= 50 / 95

= 52.63%

c. Sales = 235,000

Contribution margin = Sales * Contribution margin ratio

= 235,000 * 52.63%

= 123,681

123,681 of sales is used to cover Fixed costs and contribute to Net income

7.

a. Contribution margin per unit = Selling price per unit - Variable cost per unit

= 200 -85

= 115

b. Contribution margin ratio = Contribution margin per unit / Selling price per unit

= 115 / 200

= 57.5%

c. Breakeven point in units = Fixed costs / Contribution margin per unit

= 575,000 / 115

= 5,000 units

Breakeven point in dollars = Fixed costs / Contribution margin percentage

= 575,000 / 57.5%

= 1,000,000

d. Units to be sold to attain desired income = (Fixed costs + Desired income) / Contribution margin per unit

= (575,000 + 402,500) / 115

= 8,500 units


Sales 450,250 Variable costs 375,000 Contribution margin 75,250 Fixed costs 98,000 Operating income (22,750)