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Questions 7 and 8 refer to the following problem: The following information is f

ID: 2463407 • Letter: Q

Question

Questions 7 and 8 refer to the following problem:

The following information is for X Company's two products, A and B:

Product A: Product B:

Revenue A)$92,000 B)$89,000

Total variable costs A)53,360 B)53,400

Total contribution margin A)$38,640 B)$35,600

Total fixed costs

Avoidable A)25,915 B)17,253

Unavoidable A)25,915 B)14,697

Profit A)$-13,190 B)$3,650

7. If X Company drops Product A because it shows a loss, what will be the effect on firm profits? _____________________________

8. Assume that if X Company drops Product A, it can use the vacant space to increase sales of Product B by $37,200, but $4,800 of additional fixed costs will be incurred. This use of the vacant space will result in an increase in X Company's profits of_____________________________

Explanation / Answer

Q7 Present Profit= -13,190 + 3,650 =                        (9,540.00) Statement showing computations Particulars Amount Revenue                      89,000.00 Total Variable Costs'                      53,400.00 Total Contribution Margin = Revenue - VC                      35,600.00 Total fixed Costs Avoidable                      17,253.00 Unavoidable                      40,612.00 Profit= Cont - FC                   (22,265.00) Profit will decrease by $12,725 (-9540 - (-22265) Q8 CM ratio of Product B = 35,600/89,000                                0.40 VC Ratio = 53,400/89000                                0.60 Revenue                   126,200.00 Total Variable Costs'                      75,720.00 Total Contribution Margin = Revenue - VC                      50,480.00 Total fixed Costs Avoidable                      22,053.00 Unavoidable                      40,612.00 Profit= Cont - FC                   (12,185.00) Profit will decrease by $2,645 (-9540 - (-12185)