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The following information relates to the only product sold by Harper Company: Sa

ID: 2387245 • Letter: T

Question

The following information relates to the only product sold by Harper Company:


Sales price per unit $ 24
Variable cost per unit 18
Fixed costs per year 271,000

a.

Compute the contribution margin ratio and the dollar sales volume required to break even. (Omit the "$" sign in your response)

Break-even sales volume $

b.

Assuming that the company sells 75,000 units during the current year, compute the margin of safety sales volume (dollars). (Omit the "$" sign in your response)

Margin of safety sales volume $
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Explanation / Answer

a. Contribution Margin Ratio = (24-18)/24 = 0.25 or 25%

Break-even in sales volume = 271,000/0.25 = $1,084,000

b. 75,000*$24 = $1,800,000

Margin of safety sales volume = Actual sales – Break even sales = $1,800,000 – 1,084,000 = $716,000