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The Fashion Shoe Company operates a chain of women’s shoe shops that carry many

ID: 2422680 • Letter: T

Question

The Fashion Shoe Company operates a chain of women’s shoe shops that carry many styles of shoes that are all sold at the same price. Sales personnel in the shops are paid a substantial commission on each pair of shoes sold (in addition to a small base salary) in order to encourage them to be aggressive in their sales efforts.

The Fashion Shoe Company operates a chain of women’s shoe shops that carry many styles of shoes that are all sold at the same price. Sales personnel in the shops are paid a substantial commission on each pair of shoes sold (in addition to a small base salary) in order to encourage them to be aggressive in their sales efforts.

Explanation / Answer

Solution:

1 Break even point in unit sales = Fixed cost / Contribution per unit Fixed cost                   223,000 Contribution per unit Sale price per pair                              20 Less: Variable cost                              10 Contribution per unit                              10 Brek even point in units                     22,300 2 Break even point in dollars = Fixed cost / P/V ratio Fixed cost                   223,000 Sale price per pair                              20 Less: Variable cost                              10 Contribution per unit                              10 p/v ratio = Contribution / sales *100 50% Break even in dollars                   446,000 3 Sales - 21,900 * 20                   438,000 Less: Variable cost - 10 *21900                   219,000 Less: fixed cost                   223,000 Net loss -                     4,000 4 Break even point in unit sales = Fixed cost / Contribution per unit Fixed cost                   223,000 Contribution per unit Sale price per pair                        20.00 Less: Variable cost ( 10 + 0.70 )                        10.70 Contribution per unit                          9.30 Brek even point in units                     23,978 5 Break even point in dollars = Fixed cost / P/V ratio Fixed cost                   223,000 Sale price per pair                        20.00 Less: Variable cost                        10.70 Contribution per unit                          9.30 p/v ratio = Contribution / sales *100 47% Break even in dollars                   479,570
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