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18) Venkat Company has provided the following information regarding the two prod

ID: 2415340 • Letter: 1

Question

18) Venkat Company has provided the following information regarding the two products that it sells:

Jet Boats

Ski Boats

Sales price per unit

$8,000

$20,000

Variable cost per unit

$4,800

$14,000

Annual fixed costs are $280,000.

How many units must be sold in order for Venkat to breakeven, assuming that Venkat sells five jet boats for every two ski boats sold?

A) 70 jet boats and 28 ski boats

B) 50 jet boats and 20 ski boats

C) 20 jet boats and 50 ski boats

D) 45 jet boats and 28 ski boats

Note: Supporting computations are required for this problem. Failure to do so will result in loss of points.

19) White Marsh Company has prepared the following sales budget:

Month

Budgeted Sales

March

$200,000

April

180,000

May

220,000

June

260,000

Cost of goods sold is budgeted at 60% of sales and the inventory at the end of February was $36,000. Desired inventory levels at the end of each month are 20% of the next month's cost of goods sold. What is the desired beginning inventory on June 1?

A) $52,000

B) $26,400

C) $43,200

D) $31,200

Note: Supporting computations are required for this problem. Failure to do so will result in loss of points.

Jet Boats

Ski Boats

Sales price per unit

$8,000

$20,000

Variable cost per unit

$4,800

$14,000

Explanation / Answer

18) Break even point= Total fixed expenses/weighted avg sp-weighted avg variable exp

= 280,000/11367.6-7385.96

   =280000/3981.64

=70 units

Weighted avg sp=(8000*71.42%)+(20000*28.27%)

   =5713.6+5654

=11367.6

Weighted avg variable exp=(4800*71.42%)+(14000*28.27%)

=3428.16+3957.8

=7385.96

The company will have to sell 70 units to break-even. Now I would compute the number of units of each product to be sold:

Jet boats = 70*71.42% =50 units

Ski boats = 70*28.27% =20 units

Hence,the answer to the question is option b

  

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