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$600,000 $120,000 90,000 75,000 120,000 405,000 $195,000 $ 15,000 90,000 105,000

ID: 2587195 • Letter: #

Question

$600,000

$120,000

90,000

75,000

120,000

405,000

$195,000

$ 15,000

  90,000

105,000

$ 90,000

If the monthly sales volume increases by 450 units, DesMaris Company's monthly profits will increase by

Sales ($60 × 10,000)

$600,000

Cost of goods sold:     Direct materials ($12 × 10,000)

$120,000

    Direct labor ($9 × 10,000)

90,000

    Variable factory overhead ($7.50 × 10,000)

75,000

    Fixed factory overhead

120,000

405,000

Gross profit

$195,000

Selling and administrative expenses:     Variable ($1.50 × 10,000)

$ 15,000

    Fixed

  90,000

105,000

Operating income

$ 90,000

Explanation / Answer

Answer:

The monthly profit will increase by the Contribution Margin pn the additional units sold.

Contribution Margin = Sales- Variable Expenses
Variable Expense per unit = $12 + $9 + $7.50 + $1.50
Variable Expense per unit = $30

Variable Expenses of Additional 450 units sold = 450 * $30
Variable Expenses of Additional 450 units sold = $13,500

Contribution Margin on additional 450 units sold = ($60 * 450) - $13,500
Contribution Margin on additional 450 units sold = $27,000 - $13,500
Contribution Margin on additional 450 units sold = $13,500

Therefore, the monthly profit will increase by $13,500 on increase of units sold by 450.