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Hill Industries had sales in 2016 of $ 6,800,000 and gross profit of $ 1,100,000

ID: 2512170 • Letter: H

Question

Hill Industries had sales in 2016 of $ 6,800,000 and gross profit of $ 1,100,000 . Management is considering two alternative budget plans to increase its gross profit in 2017.

Plan A would increase the selling price per unit from $ 8.00 to $ 8.40 . Sales volume would decrease by 10% from its 2016 level. Plan B would decrease the selling price per unit by $ 0.50 . The marketing department expects that the sales volume would increase by 100,000 units.

At the end of 2016, Hill has 40,000 units of inventory on hand. If Plan A is accepted, the 2017 ending inventory should be equal to 5% of the 2017 sales. If Plan B is accepted, the ending inventory should be equal to 60,000 units. Each unit produced will cost $ 1.80 in direct labor, $ 1.40 in direct materials, and $ 1.20 in variable overhead. The fixed overhead for 2017 should be $ 1,000,000 .

(a)

Plan A

Plan B

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(b)

Plan A

Plan B

Find the production cost per unit for each plan. Find the gross profit for each plan.

Hill Industries had sales in 2016 of $ 6,800,000 and gross profit of $ 1,100,000 . Management is considering two alternative budget plans to increase its gross profit in 2017.

Plan A would increase the selling price per unit from $ 8.00 to $ 8.40 . Sales volume would decrease by 10% from its 2016 level. Plan B would decrease the selling price per unit by $ 0.50 . The marketing department expects that the sales volume would increase by 100,000 units.

At the end of 2016, Hill has 40,000 units of inventory on hand. If Plan A is accepted, the 2017 ending inventory should be equal to 5% of the 2017 sales. If Plan B is accepted, the ending inventory should be equal to 60,000 units. Each unit produced will cost $ 1.80 in direct labor, $ 1.40 in direct materials, and $ 1.20 in variable overhead. The fixed overhead for 2017 should be $ 1,000,000 .

Explanation / Answer

Solution 1:

Current sales units = $6,800,000 / $8 = 850000 units

Solution 2:

Solution 3:

Sales Budget - Hills Industries - for the period December 31, 2017 Particulars Plan A Plan B Budgeted Sales Units 765000 950000 Selling price $8.40 $7.50 Total Sales $6,426,000.00 $7,125,000.00
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