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12.The contribution margin ratio of Donath Corporation\'s only product is 67%. T

ID: 2478415 • Letter: 1

Question

12.The contribution margin ratio of Donath Corporation's only product is 67%. The company's monthly fixed expense is $454,500 and the company's monthly target profit is $40,500.

Required: Determine the dollar sales to attain the company's target profit. (Round your answer to the nearest dollar amount.)

Sale?

13.

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

The total gross margin for the month under absorption costing is:

$62,440

$15,610

$96,240

$107,040

14.

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Variable costs per unit:

Fixed costs:


What is the variable costing unit product cost for the month?

$170 per unit

$191 per unit

$147 per unit

$149 per unit

15.

Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations:

$190 per unit

$238 per unit

$201 per unit

$325 per unit

16.

Rehmer Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.05 direct labor-hours. The direct labor rate is $9.90 per direct labor-hour. The production budget calls for producing 3,800 units in June and 4,300 units in July.

Construct the direct labor budget for the next two months, assuming that the direct labor work force is fully adjusted to the total direct labor-hours needed each month. (Round your answers to 2 decimal places.)

17.

A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. Variable manufacturing overhead standards are based on machine-hours.





$3,252 U

$6,883 F

$9,911 U

$6,883 U

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Explanation / Answer

Answer

Answer 12

Contribution = Fixed cost + target profit

                        = $454,500 + $40,500

                        = $ 495000

Target sales = Contribution * 1/ Contribution margin ratio

                      = $ 495000 * 1/ 0.67

                      = $ 495000 * 100/67

                     = $ 495000 * 100/67

                     =$ 738805.97

Answer : sales required to attain the company's target profit is $ 738805.97.

Answer 13

Gross margin = (Selling price – Variable direct material cost – variable direct labor cost – variable manufacturing cost) * no of units sold – Fixed manufacturing cost related to units sold

= ($154 -$51 - $24 -$15 ) *2,230 – ( $92,160 *2,230/ 2,560 )

= 142720 – 80280

= 62440

Answer 14

Variable costing unit product cost = Direct material + Direct labour + Variable manufacturing overhead

= 60 + 62 + 25

= $ 147 per unit

Answer 15

Absorption costing unit product cost = Direct material + Direct labour + Variable manufacturing overhead + Fixed manufacturing overhead cost

= $104 + $86 + $11 + ( $199,800 / 5,400 )

= $104 + $86 + $11 + $37

= 238 per unit

Answer 16

Particulars

June

July

required production in units

3800

4300

direct labor hours per unit

0.05

0.05

total direct labor hours needed

190

215

direct labor cost per hour

9.9

9.9

total direct labor cost

1881

2128.5

Answer 17

Variable overhead efficiency variance = (Standard hours * Variable overhead absorption rate) – (Actual Hours * Variable overhead absorption rate)

= (1,500*5.30*11.66)–(8,800*11.66)

= $9,911 U

Particulars

June

July

required production in units

3800

4300

direct labor hours per unit

0.05

0.05

total direct labor hours needed

190

215

direct labor cost per hour

9.9

9.9

total direct labor cost

1881

2128.5

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