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Final Exam FA17-ACG 2071-99437 Th 2-4 45 Test: Final Exam This Question: 1 pt 60

ID: 2598128 • Letter: F

Question

Final Exam FA17-ACG 2071-99437 Th 2-4 45 Test: Final Exam This Question: 1 pt 60150 (0 complete) A small business produces a single product and reports the following data: Sales price Variable cost Fixed cost $8.00 per unit S5.30 per unit $21,000 per month units per Volume 10,500 month The company believes that the volume will go up to 11,000 units if the company reduces its sales price to $7.50. How would this change affect operating income? 0 A. It will increase by S4150 O B. It will decrease by $7,350 ° C. It will decrease by $4,150 O D. It will increase by $7,350

Explanation / Answer

Particulars

Present

Belief

Calculation

Amount

Calculation

Amount

Sales

10500*8

84000

11000*7.50

82500

Less: Variable Costs

10500*5.3

55650

11000*5.3

58300

Contribution

28350

24200

Less: Fixed Costs

21000

21000

Operating Income

7350

3200

Decrease in Operating Income (7350 - 3200)

4150

Therefore, the right answer is option (c) it will decrease by $ 4150

Particulars

Present

Belief

Calculation

Amount

Calculation

Amount

Sales

10500*8

84000

11000*7.50

82500

Less: Variable Costs

10500*5.3

55650

11000*5.3

58300

Contribution

28350

24200

Less: Fixed Costs

21000

21000

Operating Income

7350

3200

Decrease in Operating Income (7350 - 3200)

4150

Therefore, the right answer is option (c) it will decrease by $ 4150

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