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PHINTER VERSION BACK Exericse 24-17 The South Division of Wig Company reported t

ID: 340943 • Letter: P

Question

PHINTER VERSION BACK Exericse 24-17 The South Division of Wig Company reported the f Sales Variable costs Controlable fixed costs Average operating assets 2,911,000 1,921,260 602,400 5,055,400 nt is unhapy with the investment centar's return on investment (Ro), It asks the manager of the South Division to submit plans to impro it asks the manager of the South Division to submit plans to improve ROI in the next year. The manager believes it is feasible to consider the following independent courses of action. 1. Increase sales by $319,000 with no change in the contribution margin percentage 2. Reduce variable costs by $156,800. 3. Reduce average operating assets by 5%. (a) Compute the return on investment (RO1) for the current year. (Round ROI to 1 decimal place, e.g. 1.5.) (b) using the ROI formula, compute the RO! under each of the proposed courses of action. (Round RoI to 1 decimal place, eg. 1.5.) Return on investment Action 2

Explanation / Answer

income statement

Amount

Sales (A)

$2,911,000

Less: Variable cost (B)

$1,921,260

Contribution margin (C=A-B)

$989,740

34%

Less: Fixed costs (D)

$602,400

Net Income (E=C-D)

$387,340

Return on investment = Net profit/Total investment *100

A

ROI = 387,340/5,055,400 *100

7.66%

B

Action 1

IF sales increased by $319,000

Contribution = (2,911,000+319,000)*34%

$1,098,200

Less: Fixed cost

$602,400

Net profit

$495,800

ROI = 495,800/5,055,400 *100

9.81%

Action 2

Reduce variable cost by $156,800

Sales (A)

$2,911,000

Less: Variable cost (B)

$1,764,460

Contribution margin (C=A-B)

$1,146,540

Less: Fixed costs (D)

$602,400

Net Income (E=C-D)

$544,140

ROI = 544,140/5,055,400 *100

10.76%

Action 3

Reduce average operating assets by 5%

Average operating assets = 5,055,400*95%

$4,802,630

ROI = 387,340/4,802,630 *100

8.07%

income statement

Amount

Sales (A)

$2,911,000

Less: Variable cost (B)

$1,921,260

Contribution margin (C=A-B)

$989,740

34%

Less: Fixed costs (D)

$602,400

Net Income (E=C-D)

$387,340

Return on investment = Net profit/Total investment *100

A

ROI = 387,340/5,055,400 *100

7.66%

B

Action 1

IF sales increased by $319,000

Contribution = (2,911,000+319,000)*34%

$1,098,200

Less: Fixed cost

$602,400

Net profit

$495,800

ROI = 495,800/5,055,400 *100

9.81%

Action 2

Reduce variable cost by $156,800

Sales (A)

$2,911,000

Less: Variable cost (B)

$1,764,460

Contribution margin (C=A-B)

$1,146,540

Less: Fixed costs (D)

$602,400

Net Income (E=C-D)

$544,140

ROI = 544,140/5,055,400 *100

10.76%

Action 3

Reduce average operating assets by 5%

Average operating assets = 5,055,400*95%

$4,802,630

ROI = 387,340/4,802,630 *100

8.07%