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Operating Leverage SungSam Enterprises reports the following data: Determine Sun

ID: 2474163 • Letter: O

Question

Operating Leverage

SungSam Enterprises reports the following data:

Determine SungSam Enterprises's operating leverage.

Sales Mix and Break-Even Analysis

Einhorn Company has fixed costs of $105,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company’s two products follow:

The sales mix for products QQ and ZZ is 40% and 60%, respectively. Determine the break-even point in units of QQ and ZZ.

a. Product QQ  units

b. Product ZZ  units

Sales Mix and Break-Even Analysis

Wide Open Industries Inc. has fixed costs of $475,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company’s two products follow:

The sales mix for products AA and BB is 60% and 40%, respectively. Determine the break-even point in units of AA and BB. Round your interim computations to nearest cent, if required.

a. Product AA  units

b. Product BB  units

Target Profit

Scrushy Company sells a product for $150 per unit. The variable cost is $110 per unit, and fixed costs are $200,000.

Determine (a) the break-even point in sales units and (b) the break-even point in sales units if the company desires a target profit of $50,000.

Sales $340,000 Variable costs 180,000 Contribution margin $160,000 Fixed costs 80,000 Income from operations $ 80,000

Explanation / Answer

Answer:

Operating leverage=Contribution margin/Net operating income

=$160000/80000=2 times