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Trevino Company makes and sells products with variable costs of $24 each. Trevin

ID: 2396745 • Letter: T

Question

Trevino Company makes and sells products with variable costs of $24 each. Trevino incurs annual fixed costs of $315,000. The current sales price is $87 Problem 3-23A Part d d. If the sales price drops to $80 per unit, what level of sales is required to earn the desired profit? Express your answer in units and dollars. Prepare an income statement using the contribution margin format Complete this question by entering your answers in the tabs below. Required D1Required D2 If the sales price drops to $80 per unit, what level of sales is required to earn the desired profit? Express your answer in units and dollars Sales volume in units Sales volume in dollars Required D2>

Explanation / Answer

Solution d1:

New contribution margin per unit = $80 - $24 = $56 per unit

Total fixed costs = $315,000

Desired profit = $252,000

Desired contribution margin = $315,000 + $252,000 = $567,000

Desired sales volume in units = Desired contribution margin / contribution margin per unit = $567,000 / $56 = 10125 units

Desired sales in dollar = 10125 * $80 = $810,000

Solution d2:

Solution e1:

Contribution margin per unit = $87 - $24 = $63

Desired profit = $252,000

Fixed cost = $280,000

Desired contribution margin = $280,000 + $252,000 = $532,000

Desired sales volume in units = Desired contribution margin / contribution margin per unit = $532,000 / $63 = 8444 units

Desired sales in dollar = 8444 * $87 = $734,628

Solution e2:

Solution f1:

New contribution margin per unit = $87 - $30 = $57 per unit

Total fixed costs = $315,000

Desired profit = $252,000

Desired contribution margin = $315,000 + $252,000 = $567,000

Desired sales volume in units = Desired contribution margin / contribution margin per unit = $567,000 / $57 = 9947 units

Desired sales in dollar = 9947 * $87 = $865,389

Solution f2:

Solution g:

contribution margin per unit = $80 - $30 = $50

Fixed costs = $280,000

Breakeven point in unit = $280,000 / $50 = 5600 units

Current sales volume = 10000 units

Margin of safety in units = 10000 - 5600 = 4400 units

Margin of safety in dollars = 4400 * $80 = $352,000

Margin of safety Percentage = 4400 / 10000 = 44%

Note: I have answered first 4 parts of question as per chegg policy, kindly post separate question for answer of remaining parts.

Trevino company Income Statement Particulars Amount Sales (10125*$80) $810,000.00 Variable cost (10125 * $24) $243,000.00 Contribution margin $567,000.00 Fixed costs $315,000.00 Net operating income $252,000.00
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