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S 330,000 $10.00 7.00 231.000 99,000 $ 3.00 44,000 expenseS Fixed expenses 1.5 $

ID: 2429951 • Letter: S

Question

S 330,000 $10.00 7.00 231.000 99,000 $ 3.00 44,000 expenseS Fixed expenses 1.5 $ 55,000 (Consider each case independently 1, what is the revised net operating income if unit sales increase by 11%? 2. What is the revised net operating income if the selling price decreases by $1.20 per unit and the number of units sold increases by 3. What is the revised net operating income if the selling price increases by $1.20 per unit, fixed expenses increase by $9,000, and the number of units sold decreases by 3%? 4, what is the revised net operating income if the selling price per unit increases by 20% variable expenses increase by 30 cents per unit, and the number of units sold decreases by 9%? Print References 1. Net Prey 6 of 10 Next >

Explanation / Answer

Answers

Requirement 1

A

Existing unit Sales

                                      33,000

B

Unit Sales increase by

11%

C = A x B

Increased Unit Sales

                                         3,630

D

Unit Contribution margin

$                                        3.00

E = C x D

Increase in Net Operating Income

$                             10,890.00

F

Existing Net Operating Income

$                             55,000.00

G = E + F

Revised Net Operating Income

$                             65,890.00

Requirement 2

A

Existing unit Sales

                                      33,000

B

Unit Sales increase by

23%

C=AxB

Increase in unit Sold

                                         7,590

D=A+C

Revised no. of units sold

                                      40,590

E

Existing Unit Contribution margin

$                                        3.00

F

Decrease in Selling price

$                                        1.20

G=E-F

Revised Unit contribution margin

$                                        1.80

H=DxG

Revised Contribution margin

$                             73,062.00

I

Fixed Cost

$                            44,000.00

J=H - I

Revised Net Operating Income

$                             29,062.00

Requirement 3

A

Existing unit Sales

                                      33,000

B

Unit sold decreases by

3%

C=A x B

Decrease in Unit Sold

                                            990

D = A - C

Revised no. of units sold

                                      32,010

E

Existing Unit Contribution margin

$                                        3.00

F

Increase in Unit sale price

$                                        1.20

G = E+F

Revised Unit Contribution

$                                        4.20

H = D x G

Revised Contribution margin

$                           134,442.00

I

Total Fixed Cost [44000 + 9000]

$                             53,000.00

J = H - I

Revised Net Operating Income

$                             81,442.00

Requirement 4

A

Existing Unit sale price

$                                     10.00

B

Sale price increase by

20%

C=AxB

Increase in unit sale price

$                                        2.00

D=A+C

Revised Unit Sale price

$                                     12.00

E

Existing Unit Variable cost

$                                        7.00

F

Increase in variable cost

$                                        0.30

G=E+F

Revised Unit variable cost

$                                        7.30

H=D-G

Revised Unit Contribution margin

$                                        4.70

I

Existing unit Sales

                                      33,000

J

Decrease in Unit Sold

9%

K=IxJ

Unit sold decreased by

                                         2,970

L=I-K

Revised no. of units sold

                                      30,030

M = H x L

Revised total Contribution margin

$                           141,141.00

N

Fixed cost

$                             44,000.00

O=M - N

Revised Net Operating Income

$                             97,141.00

Requirement 1

A

Existing unit Sales

                                      33,000

B

Unit Sales increase by

11%

C = A x B

Increased Unit Sales

                                         3,630

D

Unit Contribution margin

$                                        3.00

E = C x D

Increase in Net Operating Income

$                             10,890.00

F

Existing Net Operating Income

$                             55,000.00

G = E + F

Revised Net Operating Income

$                             65,890.00