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A corporation reports sales of $4,000,000, variable costs of $500,000, fixed ope

ID: 2667147 • Letter: A

Question

A corporation reports sales of $4,000,000, variable costs of $500,000, fixed operating costs of $1,250,000, and interest expense of $350,000. The corporation's EBIT is $3,250,000 and its marginal tax rate is 30%. If the corporation is able to increase its sales by 25%, then
Answer
its EBIT will increase by 25% and its EPS will increase by 25%
its EBIT will increase by more than 25% and its EPS will increase by less than 25%
its EBIT and EPS will both increase, but less than 25% due to fixed costs and taxes
its EBIT will increase by more than 25% and its EPS will increase by more than the percentage increase in EBIT

Explanation / Answer

Here sales are expected to increase by 25%.

Therefore the new sales are     =$4,000,000*125%

                                                =$5,000,000

            Variable costs are before was 12.5% on sales. Now the variable costs are

                                                =12.5%*5,000,000

                                                =$625,000

                        Fixed costs are remaining constant for the whole period.

                        Then the new EBIT is = $4,375,000

                                    old EBIT is    =$3,250,000

                        % of increased in EBIT is = (4,375,000-3,250,000)/3,250,000

                                                                  =34.6%

                        Net income before sales are not increased by 25% is as follows.

                                    EBIT               = $3,250,000

                        (-) Interest expenses   =     350,000

                                    EBT                 =   2,900,000

                        Less: Taxes                  =       870,000

                        Net income                  =   2,030,000

                   After increasing the sales the net income is as follows.

                        EBTI                           = $4,375,000

                        (-) Interest expense     =      350,000

                                    EAT                = 4,025,000

                        Less: Taxes                  = 1,207,500

                        Net income                  = 2,817,500

            Assume that here no of shareholders are 100,000. Then Old EPS is

                                                                        = Net income/No. shareholders

                                                                        =2,030,000/100,000

                                                Old EPS          =2.03

                        Then the New EPS is              = 2,817,500/100,000

                                                New EPS        =2.817

                        % of increased in EPS is         = (2.817-2.03)/2.03

                                                                        =38.76%

            Therefore from the above conclusion we can say that,

            EBIT is will increase by more than 25% and its EPS will increased by more than the % increased by EBIT.

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