Question

understanding cvp relationships. calculate the missing amounts of each of the following:
firm a units sold 10,000

Upew $320.000 Firma Firm B $465,050 who rotal $118.000 36.700 Firma 26% 20% 134,000 week off 59.000 FirmD and that he $120. cise 12.14 ulate the missing amounts for en Require Understanding CVP relationships Calculate the following firms Variable Costs Units Sold Selling Price $25.00 Variable Costs per Unit Contribution Margin $100,000 Fixed Costs $40.000 56.000 Opera com la 10.000 Firma Firm B Firm Firm D 9,000 7.00 $19.00 4.00 50.00 12.000 40,000 4,000

Answer 1

Note = Sales - A Mariable Carte - Contribution Margin W Fixed Costs Operating Income / Low Firm A= Sales Cloooo Units X 125 = $250000 Contribution Margin = $ 100,000 Variable Colte = $150000 I No. of Unite Cold = 10000 Variable Cart per unit - $15 75 1500001 L 10000

Contribution Margin Enced Corte Operating Income $100,000 If Yopoo - $ 60000 Income Ein B = Contribution I Fixed Coctet operating Margin = $ 66.000 + $ 33000 $ 99000 No. of Unite Cold = 9000 units Contribution per Unit - Contribution Margin Newll notu siulis No. of unite 899000 9000

Selling Quie (2) Variable cost Cont. Marcin per unit per unit per unit Selling Price = Contribution Margin + Variable per unit per Unit Cast / linit Selling Price per unit = 1 30 Firm Cat oo Contribution Margin = Celling Price - Variable per hit Crit Cast / Unit No. of Units sold - 0 Contribution Margin To contribution Margin per unit = $ 12poo / 13 - Yooo unite

Fored Ceste - Operating Contribution of Margin Contribution + Margin 1 2000 4 do Deed = Fried Costs operating of Lou. 1 6000 costes Fixed Corte R 18000 Firme un variable Colte - W with Juhun = Variable Carte = No. of X Variable lost units cold per unit 4000 units X 150 $200.000 Contribution Margin ser Unit - Total Contribution Unite cold 40000 / 4000 - 10

Selling Selling brie - bruce Variable t Contribution CONI leet ser knit Unit Margin / Unit = $50 + $ 10 Contribution Margin (-) Ficed Coete = Operating Income & Yoooo - $48000 Operating loss - (180ool