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Up Down Left Right Net Sales Revenue $ 1,080,000 $ (d) 1,642,500 $ (j) Variable

ID: 2610242 • Letter: U

Question

Up

Down

Left

Right

Net Sales Revenue

$         1,080,000

$ (d)

1,642,500

$ (j)

Variable cost

(a)

100,000

1,314,000

143,100

Fixed Cost

(b)

240,000

118,000

(k)

Operating income (loss)

$              87,000

$ (e)

$ (g)

82,600

Units Sold

180,000

16,000

(h)

(I)

Contribution Margin per unit

$                  3.00

$ (f)

$        73.00

$    18.00

Contribution Margin Ratio

( c)

80%

(i)

40%

Net Sales Revenue

1,080,000

Variable costs

____________

Fixed costs

____________

Operating income (loss)

87,000

Units sold

180,000

Contribution margin per unit

3.00

Contribution margin ration

___________%

Up

Down

Left

Right

Net Sales Revenue

$         1,080,000

$ (d)

1,642,500

$ (j)

Variable cost

(a)

100,000

1,314,000

143,100

Fixed Cost

(b)

240,000

118,000

(k)

Operating income (loss)

$              87,000

$ (e)

$ (g)

82,600

Units Sold

180,000

16,000

(h)

(I)

Contribution Margin per unit

$                  3.00

$ (f)

$        73.00

$    18.00

Contribution Margin Ratio

( c)

80%

(i)

40%

Explanation / Answer

If any doubt please comment

Up Down Left Right Net Sales Revenue 1080000 d $500000 1,642,500 j) 238500 Variable cost a 540000 100,000 1,314,000 143,100 Fixed Cost b $453000 240,000 118,000 k) 12800 Operating income (loss) 87000 e $160000 g) $210500 82,600 Units Sold 180,000 16,000 h) 4500 l) 5300 Contribution Margin per unit 3 f $25 73 18 Contribution Margin Ratio c 50% or .5 80% i) 20% or .2 40% working a) Variable cost Selling price-Contribution margin (1080000/180000)-3 3 per unit Total variable cost (180000*3) 540000 b) Fixed Cost 453000 Contribution margin- Operating Income (180000*3)-87000 c) Contribution Margin Ratio 50% CM/Sales*100 3/6*100 d) Net sales Revenue Variable cost/(1-CM ratio) 100000/.2 500000 e) Operating income (loss) 160000 500000-100000-240000 f) Contribution Margin per unit 25 (500000-100000)/16000 g Operating income (loss) Sales-Variable cost-Fixed cost 1642500-1314000-118000 210,500 h) Units sold 4500 CM/CM per unit (1642500-1314000)/73 i) Contribution Margin Ratio 20 % CM/Sales*100 0.2 (1642500-1314000)/1642500*100 j) Sales 238500 Variable cost/(1-CM ratio) 143100/.6 k) Operating Income 12800 238500-143100-82600 i) Units sold 5300 CM/CM per unit (238500-143100)/18
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