# 原文成本會計求解答

1.K sells a single product. 7,000 units were sold resulting in \$70,000 of sales revenue; \$28,000 of variable cots; and \$12,000 of fixed costs.

Required:

(1).Contribution margin per unit is

(2).Breakeven point in units is

(3).The number of units that must be sold to achieve \$60,000 of

poerating income is

(4).If sales increase by \$25,000 , operating income will increase by

2.Assume the following cost information for Fernandez Company:

The Tax rate is 40%

Selling price \$120 per unit

Variable costs \$80 per unit

Total fixed costs \$40,000

Required:

(1).What volume of sales dollars is required to earn an after-tax net

income of \$30,000?

(2).What is the number of units that must be sold to earn an after-tax

net income of \$42,000?

What is the breakeven point in units , assuming a product^s selling price is \$100 , fixed costs are \$8,000 , unit variable costs are \$20 , and operating income Is \$32,000?

BEP(Sales in \$):___________________________________

### 3 個解答

• 最佳解答

Question 1:-

Sales - 70,000

Less : Variable Cost - 28,000

Contribution - 42,000

Less : Fixed Cost - 12,000

Operating Income/Profit - 30,000

(1).Contribution margin per unit is

Ans : Contribution per unit = Sales - Variable cost / sales units

\$70,000 - \$28,000 / 7,000 units = \$6.00 / unit

(2).Breakeven point in units is

Ans : Fixed Cost / Contribution Margin

12,000 / 6.00 = 2,000 units

(3).The number of units that must be sold to achieve \$60,000 of

poerating income is

Ans : (Fixed Cost + Required Margin) / Contribution Margin

(12,000 + 60,000) / 6.00 = 12,000 units

(4).If sales increase by \$25,000 , operating income will increase by

Ans :

Sales/unit = 10 (100%)

Variable cost/unit = 4 (40%)

Contribution/unit = 6 (60%)

25,000 x 60% = \$15,000

Question 2 :-

1).What volume of sales dollars is required to earn an after-tax net

income of \$30,000?

Before Tax net income = (\$30,000/60) x 100 = \$50,000

Add : Fixed Cost - \$40,000

Contribution - \$90,000

Contribution/unit = \$120 - \$80 = \$40

Sales units required to get contribution of \$90,000

= \$90,000/\$40 = 2,250 units

Answer : 2,250 units x \$120 = \$270,000.00

(2).What is the number of units that must be sold to earn an after-tax

net income of \$42,000?

Before Tax net income = (\$42,000/60) x 100 = \$70,000

Add : Fixed Cost - \$40,000

Contribution - \$110,000

Contribution/unit = \$120 - \$80 = \$40

Ans : number of units sold = \$110,000/\$40 = 2,750 units

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• 他要問的是金額拉 所以是500x100=50,000

另一個方式 售價100減變動成本20=邊際貢獻80

80除100=0.8為邊際貢獻率

BEP金額=固定成本/邊際貢獻率

因本題問OI要達到32,000

所以固定成本要加32,000

BEP金額=8,000+32,000/0.8=50,000

• 如果你看得懂她的解答

照理說你補充問的問題自己就可以練習了

100-20=80單位邊際貢獻

(32000+8000)/80=500單位