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

ID: 2573819 • Letter: T

Question

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


Because of the reported loss for Product B, X Company is considering dropping it. Further analysis reveals that $5,780 of Product A's fixed costs and $27,940 of Product B's fixed costs are common costs that the company allocates to the two products.
7. If X Company drops Product B, company profits will change by

8. Assume that sales of Product A can be increased by $15,210 if Product B is dropped. What will be the effect of this increase on company profits?

Product A     Product B Sales $89,390    $86,080    Total variable costs 52,740    50,787    Total fixed costs 30,780    59,400    Profit $5,870    $-24,107   

Explanation / Answer

current profit of company = $5,870 - $24,107 => - $18,237.

if product B is dropped:

profit of the company = $5870 - 27,940 => - $22,070.

if the product B is dropped, the profit will change by (- $22,070 - (-$18,237))

=> - $3,833.............(loss is further increasing).

8. if sales of product A are increased by $15,210.

new sales will be ($89,390 + 15,210) =>$104,600

variable costs will be ($52,740 / 89,390) * $104,600 =>$61,714.....(rounded to nearest dollar)..

the following is the calculation of the profits:

total profit = $12,106 - $27,940 => - $15,834.

the total profit will increase by (or loss will reduce by) = > - $15,834 - (- $18,237)

=>$2,403.

If product A sales increase by $15,210 the total loss is reduced by $2,403.

Product A Product B Sales $89,390 nil Total variablle costs (52,740) nil Total fixed costs (30,780) (27,940) Profit $5,870 - $27,940