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Kyle & Ostrowsky Inc., a manufacturer of championship caliber trophies, sells th

ID: 2419450 • Letter: K

Question

Kyle & Ostrowsky Inc., a manufacturer of championship caliber trophies, sells their product for $50 per unit. Variable costs are 60% of the selling price, and comapny has fixed costs that amount to $400,000. Current Sales total 16,000 units.

A. How many units must Kyle & Ostrowsky sell to break even?

B. How much will profits increase (assume no taxes) for each additional unit sold above the break even level?

C. In order to produce a profit of $22,000, Kyle & Ostrowsky must sell what dollar amount of trophies?

D. What is the margin of safety for Kyle % Ostrowsky given their current level of sales?

E. if Kyle & Ostrowsky experience a 10% increase in sales, what will be their change in operating income? You must display and use their degree of operating leverage for credit.

Explanation / Answer

A)Break even= Fixed cost/(Sales-variable) per unit

=400,000/(50-(.6*50))

=400,000/20= 20,000 units

b) Profit increase = Selling price -Variable cost price=50-30=$20

c)No of untis sold=

22,0000=units*(sp-cp)-fixed cost

22,000+400,000=x*20

x=422,000/20=21,100

sales dollars= 21100*50=$1,055,000

d)Margin of safety= (budgeted sales-breakeven sales)/budgeted sales

=(16000-20,000)/16000

=-25%

e)DOL=

=16000*(50-30)/(16000*(50-30]-400000)

=320,000/-80,000

=-4

DOL= % chnage in EBIT/% change in sales

change in operating income =-4*10%=-40%

Degree of operating leverage = sales variable costs/(sales-variabel-fixed)