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GIVEN: X Company manufactures and sells Product IV. As part of the budgeting pro

ID: 2424448 • Letter: G

Question

GIVEN: X Company manufactures and sells Product IV. As part of the budgeting process, management made the following estimates for 2016 related to the production and sale of 10,000 units of Product IV. X Company maintains near zero inventory levels at year-end so the total of all production costs approximates cost of goods sold. Product IV sells for $125 per unit.    

Estimated

Fixed Costs

Estimated

Variable Costs

Production Costs:

Direct Materials

$157,200

Direct Labor

$198,000

Factory Overhead

$60,000

$28,400

Selling & Administrative Costs:

Salaries & Commissions

$168,000

$110,800

Advertising

$52,000

Miscellaneous selling & administrative

$20,000

$5,600

$300,000

$500,000

REQUIRED: (Show supporting calculations.)

Part 6:   Construct a cost-volume-profit graph for the range of 0 units to 10,000 units. Label the axes, lines

               and breakeven point.

Estimated

Fixed Costs

Estimated

Variable Costs

Production Costs:

Direct Materials

$157,200

Direct Labor

$198,000

Factory Overhead

$60,000

$28,400

Selling & Administrative Costs:

Salaries & Commissions

$168,000

$110,800

Advertising

$52,000

Miscellaneous selling & administrative

$20,000

$5,600

$300,000

$500,000

Explanation / Answer

variable cost = (total highest cost at 10000 units - total cost at 0 unit) / ( 10000 units - 0 units)

= (300000 + 500000) - 300000 / 10000 units

= 800000 - 300000 / 10000

= $500000 / 10000

=$50 per unit

Fixed cost = total cost at 10000 units - variable cost* 10000 units

= 800000 - $50 * 10000

= $800000 - 500000

= $300000

equation is:-

y = $300000 + $50b