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two products, Product A and Product B epresents a contrbution margin of 5300. Pr

ID: 2437739 • Letter: T

Question

two products, Product A and Product B epresents a contrbution margin of 5300. Product E Product costs ounits sl uits sold and pr $1,170,000 dnd provide a contribution margin of $200 The compan fixed Show and label al Instructions product that the company must e weighted average contribution margin and the number of units achieve to break even. (b) The company has a desired net income of $130,000. How many units of Product B must the company sell if it achieves this goal with the current sales mix?

Explanation / Answer

(a)

Weighted average contribution margin = (Product A contribution margin*Sales mix) + (Product B contribution margin*Sales mix)

= (300*60%) + (200*40%)

= 180 + 80

= 260

Breakeven point = Fixed costs / Weighted average contribution margin

= 1,170,000 / 260

= 4,500

Product A number of units to be sold = 4,500*60% = 2,700

Product B number of units to be sold = 4,500*40% = 1,800

(b)

Units to be sold to attain desired income = (Fixed costs+Desired income) / Weighted average unit contribution msrgin

= (1,170,000+130,000) / 260

= 5,000

Units of Product B to be sold = 5,000*40% = 2,000