發問時間: 社會與文化語言 · 1 0 年前

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?

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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

評分
  • lolo
    Lv 5
    1 0 年前
    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

    希望你了解怎麼得到答案. 有不明白的再問我吧!

  • 1 0 年前

    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

  • Ramesh
    Lv 5
    1 0 年前

    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

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