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

ID: 2463473 • Letter: T

Question

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

Assume that if X Company drops Product A, it can use the vacant space to increase sales of Product B by $35,700, but $3,200 of additional fixed costs will be incurred. This use of the vacant space will result in an increase in X Company's profits of what?

Product A Product B Revenue $90,000    $85,000    Total variable costs   52,200      48,450    Total contribution margin $37,800    $36,550    Total fixed costs    Avoidable 27,832    15,778       Unavoidable   23,708      13,992    Profit $-13,740    $6,780

Explanation / Answer

Present Profit= -13,740 + 6,780 =                                           (6,960.00) Statement showing computations for Product B Particulars Amount Revenue                                         85,000.00 Total Variable Costs'                                         48,450.00 Total Contribution Margin = Revenue - VC                                         36,550.00 Total fixed Costs Avoidable                                         15,778.00 Unavoidable                                         13,992.00 Profit= Cont - FC                                            6,780.00 CM ratio of Product B = 36,550/85000                                                    0.43 VC Ratio = 48,450/85000                                                    0.57 Revenue from Using Vacant Space                                         35,700.00 Total Variable Costs' = 35700*.57                                         20,349.00 Total Contribution Margin = Revenue - VC                                         15,351.00 Total fixed Costs Additional FC                                            3,200.00 Profit= Cont - FC                                         12,151.00 his use of the vacant space will result in an increase in X Company's profits of $12,151