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Jorge Company bottles and distributes B-Lite, a diet soft drink. The beverage is

ID: 2424732 • Letter: J

Question

Jorge Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers, who charge customers 78 cents per bottle. For the year 2014, management estimates the following revenues and costs.

Sales

$ 1,805,800

Selling expenses—variable

$ 65,400

Direct materials

428,800

Selling expenses—fixed

65,400

Direct labor

358,300

Administrative expenses—variable

47,386

Manufacturing overhead—variable

310,000

Administrative expenses—fixed

60,200

Manufacturing overhead—fixed

293,000

*(a)

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Prepare a CVP income statement for 2014 based on management’s estimates.

JORGE COMPANY
CVP Income Statement (Estimated)
For the Year Ending December 31, 2014

Sales

$ 1805800

Variable Expenses

Cost of Goods Sold

$ 1097100

Selling Expenses

65400

Administrative Expenses

47386

Total Variable Expenses

1209886

Contribution Margin

595914

Fixed Expenses

Cost of Goods Sold

293,000

Selling Expenses

65400

Administrative Expenses

60200

Total Fixed Expenses

418600

Net Income/(Loss)

$

Attempts: 3 of 3 used

Variable Cost per Bottle: $ .34

Attempts: 3 of 3 used

Compute the break-even point in (1) units and (2) dollars. (Round answers to 0 decimal places, e.g. 1,225.)

(1)

Compute the break-even point

_____

units

(2

Determine the sales dollars required to earn net income of $ 241,100 . (Round answers to 0 decimal places, e.g. 1,225.)

Required sales dollars $______

__

Compute the contribution margin ratio and the margin of safety ratio. (Round answers to 0 decimal places, e.g. 25%.)

Contribution margin ratio

%

Margin of safety ratio

%

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Jorge Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers, who charge customers 78 cents per bottle. For the year 2014, management estimates the following revenues and costs.

Sales

$ 1,805,800

Selling expenses—variable

$ 65,400

Direct materials

428,800

Selling expenses—fixed

65,400

Direct labor

358,300

Administrative expenses—variable

47,386

Manufacturing overhead—variable

310,000

Administrative expenses—fixed

60,200

Manufacturing overhead—fixed

293,000

Jorge company bottles and distributes B-lite, a diet soft drink. The beverage is sold for 50 Cents per 16-ounce bottle to retailers, Who charge customers 78 cents per bottle. For the year 2014, Management estimates the Following revenues ad costs

Explanation / Answer

Brekeven in units Fixed Expenses/Contribution margin per unit   C 418600/.5-.335 2536970 rounded off units Ans 1 Breakeven in dollars Fixed Expense/Contribution margin ratio      418000/.33 1266667 $ ans 2 Contribution Margin Ratio=Total Contribution Margin/Sales 595914/1805800 0.33 So variable cost= Sales-Cntribution margin per unit.5*(1-.33) 0.335 JORGE COMPANY CVP Income Statement (Estimated) For the Year Ending December 31, 2014 Sales $ 1805800 $1,805,800 Variable Expenses Cost of Goods Sold 1097100 Selling Expenses 65400 Administrative Expenses 47386 Total Variable Expenses 1209886 1209886 Contribution Margin 595914 $595,914 Fixed Expenses Cost of Goods Sold 293000 Selling Expenses 65400 Administrative Expenses 60200 418600 Total Fixed Expenses 418600 $177,314 Net Income/(Loss) $