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15. Unit selling price = $230; Variable cost per unit = $130; Fixed Costs = $36,

ID: 2634372 • Letter: 1

Question

15. Unit selling price = $230; Variable cost per unit = $130; Fixed Costs = $36,000;
Tax rate = 40%. How many units should Small Grill sell to achieve an after-tax target income of $6,000?
A)   200
B)   460
C)   230
D)   300

16.   Western Apparel Company owns two stores and management is considering eliminating the East store due to declining sales. Segmented contribution income statements are as follows and common fixed costs are allocated on the basis of sales.
   West   East   Total
Sales   $525,000   90,000   $615,000
Variable costs   262,500   45,000   307,500
Direct fixed costs   62,500   25,000   87,500
Segment margin   200,000   20,000   220,000
Allocated fixed costs   137,500   35,000   172,500
Net Income   $62,500   ($15,000)   $47,500

Western feels that if they eliminate the East store that sales in the West store will decline by 25%. If they close the East store, overall company net income will:
A)   decline by $90,000.
B)   decline by $62,000.
C)   decline by $85,625.
D)   decline by $20,000.

Information for Questions 18

Anderson Manufacturing makes a single product. Budget information regarding the current period is given below:

    Revenue (100,000 units at $8.00)   $800,000
    Direct materials    150,000
    Direct labor    125,000
    Variable manufacturing overhead    235,000
    Fixed manufacturing overhead    110,000
    Net income   $180,000

Dye Company approaches Anderson with a special order for 15,000 units at a price of $7.50 per unit. Variable costs will be the same as the current production and accepting the special order will not have any impact on the rest of the company's orders. However, Anderson is operating at capacity and will incur an additional $50,000 in fixed manufacturing overhead if the order is accepted.

18.   What is the incremental income (loss) associated with accepting the special order?
A)   ($14,000)
B)   $36,000
C)   ($23,500)
D)   $27,000


20.   On July 26, 2012, radio Shack announced disappointing 2nd quarter earnings that caused the stock to fall 29% to all time lows. Although sales were up 1.2% to $953.2 million gross profit fell 16.6% to $360.3 million. Assuming Radio Shack

Explanation / Answer

15. C)   230

16. Segment margin   200,000   20,000   220,000

17. C)   decline by $85,625.

18. D)   $27,000

20. A)   Opportunity costs decreased.

24. B)   $142,957

25. D)   Return on equity for the most recent quarter for Microsoft is higher than return on equity for Google.

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