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1. Complete Presidio’s cost data table. (Round your Cost per Unit answers to 2 d

ID: 2480331 • Letter: 1

Question

    

1. Complete Presidio’s cost data table. (Round your Cost per Unit answers to 2 decimal places.)

2. Calculate Presidio’s contribution margin ratio and its total contribution margin at each sales level indicated in the cost data table assuming the company sells each bike for $650. (Round your Margin Ratio answers to 2 decimal places.)

3.Calculate net operating income at each of the sales levels assuming a sales price of $650. (Round your answers to the nearest whole dollar amount.)

Presidio, Inc. produces one model of mountain bike. Partial information for the company follows:

Explanation / Answer

1) Statement showing computations Particulars 450 Units 910 Units 1,496 Units Total Costs Variable Costs           144,000.00           291,200.00              478,720.00 Fixed Costs per year                             -   Total Costs           144,000.00           291,200.00              435,200.00 Costs per unit: Variable costs per unit                   320.00                   320.00                      320.00 Fixed Costs per unit                             -                               -                                 -   Total Costs per unit                   320.00                   320.00                      320.00 2) Statement showing computations Particulars 450 Units 910 Units 1,496 Units Sales Value @650           292,500.00           591,500.00              972,400.00 Variable Costs           144,000.00           291,200.00              478,720.00 Total Contribution Margin           148,500.00           300,300.00              493,680.00 Contribution Margin Ratio = Cont/Sales 50.77% 50.77% 50.77% 3) Fixed Costs are not given in the question thus we have assumed them to be 0. Total Contribution Margin           148,500.00           300,300.00              493,680.00 Fixed Costs                               -                               -                                 -   Net Operating Income = Cont - FC           148,500.00           300,300.00              493,680.00