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

ID: 2463561 • Letter: T

Question

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

Product A   Product B

Revenue $93,000 $95,000   

Total variable costs    55,800     57,000   

Total contribution margin $37,200 $38,000   

Total fixed costs   

Avoidable 14,550 28,269      

Unavoidable    14,550     24,081   

Profit $8,100 $-14,350

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

8. Assume that if X Company drops Product B, it can use the vacant space to increase sales of Product A by $36,100, but $4,600 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

7) Product B is discontinued Product A Product B Total Revenue 93000 Tital variable cost 55800 60 Total contribution margin 37200 Total Avoidable fixed cost 14550 Unavoidable fixed cost 14550 24081 Profit/(Loss) 8100 -24081 -15981 When Proct B is not discontinued , the loss of the company is 8100 - 14350 = -6250 After Product B is discontinued , loss of the company is -15981 8) Product A Product B Total Revenue (93000 +36100) 129100 Tital variable cost (60%) 77460 Total contribution margin 51640 Total Avoidable fixed cost 14550 Unavoidable fixed cost 19150 24081 Profit/(Loss) 17940 -24081 -6141 In this scenario , the loss would decrease to 6141 from 15981