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s HomeWOR Check my work Malilbu Corporation has monthly fixed costs of $61,000.

ID: 2339400 • Letter: S

Question

s HomeWOR Check my work Malilbu Corporation has monthly fixed costs of $61,000. It sells two products for which it has provided the following information. Sales Price $15 20 Contribution Nargin $9 Product 1 Product 2 ook a. What total monthly sales revenue is required to break even if the relative sales mix is 30 percent for Product 1and 70 percent for Product 2? (Round your answer to the nearest dollar amount.) b. What total monthly sales revenue is required to earn a monthly operating income of $16,000 if the relative sales mix is 20 percent for Product 1 and 80 percent for Product 2? (Round your answer to the nearest dollar amount.) int a. Break even sales revenue b. Target sales revenue

Explanation / Answer

Product 1

Product 2

Product Mix

30.00%

70.00%

Working

Product 1

Product 2

A

Price

$                       15.00

$                           20.00

B

Variable Cost per unit

$                          6.00

$                           16.00

C = A - B

Contribution Margin per unit

$                          9.00

$                             4.00

D

Product Mix

30.00%

70.00%

E = C x D

Weighted Average Contribution Margin

$                          2.70

$                             2.80

A

Total Fixed Cost

$    61,000.00

B

Weighted Average Contribution Margin

$     5.50

C = A/B

Multi Product Break Even point

                        11,091

C x 30%

Product 1

                           3,327

C x 70%

Product 2

                           7,764

Answer to part a

Sales revenue at breakeven

Product 1

Product 2

Total

Units sold

                 3,327

                  7,764

Price per Unit

$             15.00

$              20.00

Total sales revenue

$     49,905.00

$    155,280.00

$    205,185.00

Total revenue at breakeven = $205,185.

Answer may vary due to rounding off

Part b

Product 1

Product 2

Product Mix

20.00%

80.00%

Working

Product 1

Product 2

A

Price

$                       15.00

$                           20.00

B

Variable Cost per unit

$                          6.00

$                           16.00

C = A - B

Contribution Margin per unit

$                          9.00

$                             4.00

D

Product Mix

20.00%

80.00%

E = C x D

Weighted Average Contribution Margin

$                          1.80

$                             3.20

A

Total Fixed Cost

$               61,000.00

B

Desired Profits before Tax

$               16,000.00

C = A + B

Total Contribution margin required

$               77,000.00

D

Weighted Average Contribution Margin

5.00

E = C/D

Total no. of jobs required for earning desired profits

                        15,400

F x 20%

Product 1

                           3,080

F x 80%

Product 2

                        12,320

Sales revenue to earn profit of $16000

Product 1

Product 2

Total

Units sold

                 3,080

               12,320

Price per Unit

$             15.00

$              20.00

Total sales revenue

$     46,200.00

$    246,400.00

$    292,600.00

Total sales revenue = $292,600.

Product 1

Product 2

Product Mix

30.00%

70.00%