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1. Fixed costs are $398,000 and the variable costs are 78% of the unit selling p

ID: 2502034 • Letter: 1

Question

1. Fixed costs are $398,000 and the variable costs are 78% of the unit selling price. What is the break-even point in dollars?

a. $1,809,091

b. $510,256

c. $908,256

d. $1,411,091

2. Buster Company reported a net loss of $4,000 for the year ended December 31, 2008. During the year, accounts receivable increased $5,000, merchandise inventory decreased $6,000, accounts payable decreased by $9,000, and depreciation expense of $3,000 was recorded. During 2007, operating activities

a. provided net cash of $7,000.

b. provided net cash of $15,000.

c. used net cash of $15,000.

d, used net cash of $9,000.

Explanation / Answer

Break even point = Fixed costs/ contribution margin

Sales = 100% ; variable cost = 78% so contribution margin = 22%

BEP(dollars)   =$398,000/ 22%

                       = $1,809,091

Option a

2) option d used net cash of $9,000

Net loss ($4,000) Add: Depreciation expense $3,000         inventory decreased $6,000 Less:Accounts payable decreased ($9,000)          A/c eeceivable decreased ($5,000) Net cash used -9,000