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1. For 2012, Flint Corporation sold 100,000 units of its product for $20 each. T

ID: 2462903 • Letter: 1

Question

1.

For 2012, Flint Corporation sold 100,000 units of its product for $20 each. The variable cost per unit was $12, and Flint's margin of safety was 30,000 units. What was the amount of Flint's total fixed costs?

$560,000

$1,200,000

$800,000

$360,000

2.

The following income statement is provided for Flint, Inc.

Sales Revenue       50,000

Variable Cost         27,500

Fixed Cost             17,000

Net Income             5,500

What is this company's magnitude of operating leverage?

5.00

4.1

1.8

9.1

A.

$560,000

B.

$1,200,000

C.

$800,000

D.

$360,000

Explanation / Answer

1. answer : A. 560000

margin of safety = Budgeted sales - breakeven sales

30000 = 100000 - 70000

Break even sales in units = Fixed expenses / sales per unit - variable expenses per unit

70000 = Fixed expenses / 20 - 12

Fixed expenses = 560000.

2. operating leverage = contribution margin / net operating income

= 50000 -27500 / 5500 = 4.1.