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Magic Realm, Inc. has developed a new fantasy board game. The company sold 14,00

ID: 2419030 • Letter: M

Question

Magic Realm, Inc. has developed a new fantasy board game. The company sold 14,000 games last year at a selling price of $21 per game. Fixed costs associated with the game total $180,000 per year, and variable costs are $6 per game. Production of the game is entrusted to a printing contractor. Variable costs consist mostly of payments to this contractor.

Magic Realm, Inc. has developed a new fantasy board game. The company sold 14,000 games last year at a selling price of $21 per game. Fixed costs associated with the game total $180,000 per year, and variable costs are $6 per game. Production of the game is entrusted to a printing contractor. Variable costs consist mostly of payments to this contractor.

total per unit sales Less: Variable expenses Contribution margin Less: Fixed expenses Net operating income

Explanation / Answer

Computation of net operating income of the new fantasy board game is as follow:

Particulars Total Per unit Sales 14,000 x 21 $ 294,000 $ 21.00 Less: Variable expenses 14,000 x 6 (84,000) (6.00) Contribution margin 210,000 15.00 Less: Fixed expenses (180,000) 180,000/14,000 12.86 Net operating income $ 30,000 $ 2.14
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