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Assignment: 21-4 Homework - Exercise 21-21 (Algorithmic) Sales Mix and Break-Eve

ID: 2418101 • Letter: A

Question

Assignment: 21-4 Homework - Exercise 21-21 (Algorithmic)

Sales Mix and Break-Even Sales

New Wave Technology Inc. manufactures and sells two products, MP3 players and satellite radios. The fixed costs are $279,400, and the sales mix is 60% MP3 players and 40% satellite radios. The unit selling price and the unit variable cost for each product are as follows:

A. Compute the break-even sales (units) for both products combined.
_________ units

B. How many units of each product, MP3 players and satellite radios, would be sold at the break-even point?

Products Unit Selling Price Unit Variable Cost MP3 players $40 $30 Satellite radios 100 60

Explanation / Answer

Contribution = Sales - variable cost

                      = ($10 *60% ) + (40*40%)

total contribution = $22

Units (BEP) = $279,400/22 = 23,283 units

(2) Mp3 player = 23,283 @60% = 13,970 units

    Statellited     = 23,283 @40% = 9313 units

Contribution = Sales - variable cost

                      = ($10 *60% ) + (40*40%)

total contribution = $22

Units (BEP) = $279,400/22 = 23,283 units

(2) Mp3 player = 23,283 @60% = 13,970 units

    Statellited     = 23,283 @40% = 9313 units

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