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The budgets of four companies yield the following? information: Requirements 1.

ID: 2621151 • Letter: T

Question

The budgets of four companies yield the following? information:

Requirements

1.

Fill in the blanks for each company.

2.

Compute? breakeven, in sales? dollars, for each company. Which company has the lowest breakeven point in sales? dollars? What causes the low breakeven? point?

Requirement 1. Fill in the blanks for each company. ?(Round the contribution margin per unit and ratio calculations to two decimal? places.)

Q

Target sales. . . . . . . . . . . . . . . . . .

$757,500

Variable expenses. . . . . . . . . . . . .

242,400

Fixed expenses. . . . . . . . . . . . . . .

Operating income (loss). . . . . . . .

$175,100

Units sold. . . . . . . . . . . . . . . . . . . .

85,000

Contribution margin per unit. . . .

$6.06

Contribution margin ratio. . . . . . .

0.68

1.

Fill in the blanks for each company.

2.

Compute? breakeven, in sales? dollars, for each company. Which company has the lowest breakeven point in sales? dollars? What causes the low breakeven? point?

Company int in Target sales. Variable expenses Fixed expenses. Operating income (loss) Units sold Contribution margin per unit 6.06 Contribution margin ratio $ 757,500 S 418,750 $146,250 242,400 198,000 158,000 82,000 $ 175,100 S $ 133,000 13,000 16,500 9.00 S 38.00 134,000 0.64 Print Done

Explanation / Answer

Q

R

S

T

sales

757500

418750

418750

146250

(16500*38)+198000

825000

variable cost

242400

418750-(134000*.64)

332990

145250-82000-35000

28250

198000

fixed expenses

757500-242400-175100

340000

158000

158000

82000

825000-198000-133000

494000

operating income

175100

-72240

(13000*9)-82000

35000

133000

units sold

(757500-242400)/6.06

85000

134000

134000

13000

16500

contribution margin per unit

6.06

.64*(418750/134000)

2

9

38

contribution margin ratio

(757500-242400)/757500

0.68

0.64

0.64

9/(146250/13000)

0.8

38/(825000/16500)

0.76

Break even sales = fixed cost/sales

500000

246875

102500

650000

Company C has lowest level of break even sales level

Low amount of fixed income contributes to low degree of break even point

Q

R

S

T

sales

757500

418750

418750

146250

(16500*38)+198000

825000

variable cost

242400

418750-(134000*.64)

332990

145250-82000-35000

28250

198000

fixed expenses

757500-242400-175100

340000

158000

158000

82000

825000-198000-133000

494000

operating income

175100

-72240

(13000*9)-82000

35000

133000

units sold

(757500-242400)/6.06

85000

134000

134000

13000

16500

contribution margin per unit

6.06

.64*(418750/134000)

2

9

38

contribution margin ratio

(757500-242400)/757500

0.68

0.64

0.64

9/(146250/13000)

0.8

38/(825000/16500)

0.76

Break even sales = fixed cost/sales

500000

246875

102500

650000

Company C has lowest level of break even sales level

Low amount of fixed income contributes to low degree of break even point

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