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Klein Company distributes a high-quality bird feeder that sells for $30 per unit

ID: 2491561 • Letter: K

Question

Klein Company distributes a high-quality bird feeder that sells for $30 per unit. Variable costs are $12 per unit, and fixed costs total $261,000 annually.

  

a)What is the product’s CM ratio?

cm ratio      %

b)Use the CM ratio to determine the break-even point in sales dollars.

break even point in sales dollars                                      

c)The company estimates that sales will increase by $57,000 during the coming year due to increased demand. By how much should operating income increase?

operating income increases by   

Required: Answer the following independent questions:

Explanation / Answer

Answer (a):

Answer (b):

Breakeven point in sales dollars = fixed cost/CM ratio

= $ 261,000/60%

= $ 156,600

Answer (c):

Operating income = sales - variable cost = (sales x (100-CM Ratio%)

= $ 57,000 x (100%-60%)

= $ 57,000 x 40%

Operating income increases by= $ 22,800

Srl. No. Particular Amount in $ 1 Sale price per unit 30 2 Variable cost per unit 12 3 =(1-2) Contribution per unit 18 4 = (3/1) CM Ratio = contribution/sales 60%