Question

2. Operating loss is 18.000 TL when sales revenue is 420.000 TL and operating income is 108.000 TL when sales revenue is 840.000 TL. Required: By using information above, calculate: 25 points a) Total fixed costs b) BEP in TL. c) Contribution margin ratio. d) Unit contribution margin if selling price is 300 TL per unit. e) Operating profit when company sells 3,000 units (selling price is 300 TL per unit), f) Sales revenue to earn 144.000 TL operating profit.

Answer 1

Book1 - Microsoft Excel 0 Х File Home Insert Page Layout Formulas Data Review View O P x AutoSum * Cut E Copy Calibri - 11 Α Α΄ BWrap Text General Fill - GB Insert Delete Format Paste BIU U- :..... Merge & Center $ % +.0 .00 .00 .0 Format Painter Clear Conditional Format Cell Formatting as Table Styles Styles Sort & Find & Filter - Select Editing Clipboard Alignment Number Cells Font fox L19 А B с D E F G H - J K L M N O P Q R S T 1 Contribution Margin Ratio = 2 c) 3 4. d) Unit Contribution margin = Sales Price Per Unit * CM Ratio 300 TL * 0.3 90 TL per unit = Change in operating income Change in sales volume 108000 TL - (-18000 TL) 840000 TL - 420000 TL 126000 TL 420000 TL 5 6 = e) Operating Profit when company sell 3000 unit 7 8 0.3 9 Contribution (3000 unit * 90TL Per Unit) Less: Fixed Cost Operating Profit 270000 TL 144000 TL 126000 TL 10 a) Total Fixed Cost 11 12 Operating Income = (Sales * Contribution Ratio) - Fixed Cost 13 14 15 108000 TL = (840000 TL * 0.3) - Fixed Cost 108000 TL = 252000TL - Fixed Cost Fixed Cost = 252000 TL - 108000 TL Fixed Cost = 144000 TL f) Sales Revenue required = Required Profit + Fixed Cost Contribution margin Ratio 144000 TL +144000 TL 0.3 960000 TL 16 17 18 19 b) 20 O 21 BEP in TL = Fixed Cost CM Ratio 144000 TL 0.3 480000 TL 22 23 = 24 25 K Sheet1 Ready E * III BO 100% Type here to search o i e ENG IN 12:32 PM 29-Jun-20 O

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