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

ID: 2573986 • 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 $6,450 of Product A's fixed costs and $26,740 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 $18,240 if Product B is dropped. What will be the effect of this increase on company profits?

Product A     Product B Sales $85,180    $88,380    Total variable costs 51,108    47,725    Total fixed costs 28,860    75,300    Profit $5,212    $-34,645   

Explanation / Answer

Answer 7. Statement of Incremental Profit (Loss) If Product B is Dropped Incremental Revenue Savings in Variable Costs          47,725 Savings in Fixed Costs ($75,300 - $26,740)          48,560          96,285 Incremental Cost Loss of Sales Revenue of Product B          88,380 Incremental Profit (Loss)            7,905 Answer 8. Statement of Incremental Profit (Loss) If Product B is Dropped Incremental Revenue Savings in Product B Savings in Variable Costs          47,725 Savings in Fixed Costs ($75,300 - $26,740)          48,560 Sales Revnue of Product A          18,240       114,525 Incremental Cost Loss of Sales Revenue of Product B          88,380 Variable Cost - Product A - $51,108/$85,180 X $18,240          10,944          99,324 Incremental Profit (Loss)          15,201