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Help Save & Exit Check nm Milden Company is a distributor who wants to start usi

ID: 2524347 • Letter: H

Question

Help Save & Exit Check nm Milden Company is a distributor who wants to start using a contribution format income statement for planning purposes. The cor has analyzed its expenses and devéloped the following cost formulas: Cost Cost of good sold Advertising expense Sales commissions Shipping expense Administrative salaries Insurance expense Depreciation expense Cost Formula $29 per unit sold $179,000 per quarter 8t of sales $89,000 per quarter $9,900 per quarter $59,000 per quarter Because shipping expense is a mixed cost, the company needs to estimate the variable shipping expense per unit sold and the shipping expense per quarter using the following data: shipping ld Expense nits So Quarter Year 1: First Second Third Fourth 25,000 $169,000 27,000 $184,000 32,000 226,000 28,000 189,000 Year 2: 26,000179,000 First Second 29,000 194,000 Third Fourth 37,000 241,000 34,000217,000

Explanation / Answer

Cost formula for Shipping expense using high -low Method Y = a+bX Varaible cost per unit(b) = Difference in Shipping expense / Differnece units of sold =(241000-169000)/ (37000-25000) = 6.00 per Unit Substution of Variable cost per unit (b) in formula at high volume 241000 = a +6X37000 Fixed cost (a) = 241,000-222,000 Fixed cost (a) = $19,000 Cost formula for Shipping expense Y = 19000+ 6.00 X Milden Company Budgeted contribution format income statement For the First Quarter, Year 3 Sales Revenue    1,947,000 Variable Expenses Cost of Goods Sold    957,000 Shipping Expense    198,000 Sales Commissions    155,760 Total Variable Expenses    1,310,760 Contribution margin       636,240 Fixed Expenses Advertising Expense    179,000 Administrative Salaries      89,000 Insurance Expense        9,900 Depreciation Expense      59,000 Shipping Expense      19,000 Total Fixed Expenses       355,900 Net Income       280,340