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Break-even analysis The Weaver Watch Company sells watches for $22, the fixed co

ID: 2765828 • Letter: B

Question

Break-even analysis

The Weaver Watch Company sells watches for $22, the fixed costs are $135,000, and variable costs are $11 per watch.

What is the firm's gain or loss at sales of 5,000 watches? Enter loss (if any) as negative value. Round your answer to the nearest cent.
$  

What is the firm's gain or loss at sales of 18,000 watches? Enter loss (if any) as negative value. Round your answer to the nearest cent.
$  

What is the break-even point? Round your answer to the nearest whole.
units

What would happen to the break-even point if the selling price was raised to $33?
-Select one of the following-The result is that the contribution margin decreases. The result is that the break-even point is lower. The result is that the break-even point is higher. The result is that the break-even point remains unchanged. The result is that demand will increase. Item 4

What would happen to the break-even point if the selling price was raised to $33 but variable costs rose to $23 a unit? Round your answer to the nearest whole.
units

Explanation / Answer

Statement showing computations Particulars Amount Selling price per unit                      22.00 Variable cost per unit                      11.00 Contribution per unit = 22 -11                      11.00 Total contribution =5,000*11             55,000.00 Fixed Costs           135,000.00 Income (Loss)           (80,000.00) 18,000 Units Total contribution =18,000*11           198,000.00 Fixed Costs           135,000.00 Income (Loss)             63,000.00 BEP in Units = 135,000/11             12,272.73 Selling price per unit                      33.00 Variable cost per unit                      11.00 Contribution per unit = 33 -11                      22.00 BEP in Units = 135,000/22                6,136.36 The result is that the break-even point is lower. Selling price per unit                      33.00 Variable cost per unit                      23.00 Contribution per unit = 33 -23                      10.00 BEP in Units = 135,000/10             13,500.00

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