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1. Blackner Corporation produces and sells a single product. Data concerning tha

ID: 2592554 • Letter: 1

Question

1. Blackner Corporation produces and sells a single product. Data concerning that product appear below:

The break-even in monthly dollar sales is closest to:

Multiple Choice

$918,060

$492,140

$723,800

$1,538,020

2.  An increase in the expected salvage value at the end of a capital budgeting project will increase the internal rate of return for that project. True or False?

3. When a company is cash poor, a project with a short payback period but a low rate of return may be preferred to a project with a long payback period and a high rate of return. True or False?

Variable expense per unit. Fixed expense per month $220.00 $70.40 $492,184

Explanation / Answer

Answer 1:

Contribution margin per unit = Selling price per unit - Variable expenses per unit
Contribution margin per unit = $220 - $70.40
Contribution margin per unit = $149.6

Contribution Margin Ratio = Contribution margin per unit / selling price per unit
Contributio margin ratio = $149.6 / $220
Contribution margin ratio = 0.68

Break even dollar sales = Fixed expenses / Contribution margin ratio
Break even dollar sales = $492,184 / 0.68
Break even dollar sales = $723,800

The correct answer is $723,800