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Chrome File Edit View_History Bookmarks PeopleWindow Help 50% CO Fri 11:10 PM a

ID: 2544900 • Letter: C

Question

Chrome File Edit View_History Bookmarks PeopleWindow Help 50% CO Fri 11:10 PM a E d Not Secure | ezto.mheducation.com/hm.tpx Lindon Company is the exclusive distributor for an automotive product that sells for $39.00 per unit and has a CM ratio of 30%. The company's fixed expenses are $210,600 per year. The company plans to sell 19,000 units this year Required 1. What are the variable expenses per unit? (Round your answer to 2 decimal places.) Variable expenses 27.30 per unit 2. Use the equation method: What is the break-even point in unit sales and in dollar sales? (Do not round intermediate calculations.) a. Break-even point in units Break-even point in dollar sales 18,000 702,000 b. What amount of unit sales and dollar sales is required to earn an annual profit of $58,500? (Do not round intermediate calculations.) Sales level in units 23,000 Sales level in dollars897000 16

Explanation / Answer

Answer

A

Selling price per unit

39

B

CM ratio

30%

C=AxB

Contribution margin

11.7

D=A-C

Variable cost per unit

$27.3

A

Fixed expense

$210600

B

Contribution margin per unit

11.7

C=A/B

Break Even point in Units

18000

D

Selling price per unit

39

E=CxD

Break Even point in sales dollars

$702000

A

Target annual profit

58500

B

Fixed cost

210600

C=A+B

Total contribution required

$269100

D

Contribution margin per unit

$11.7

E=C/D

Units to sold to earn target profit

23000

F=E x $39

Sales $ required for target profit

$897000

A

Selling price

$39

B

New Variable cost per unit

$23.8

C=A-B

New contribution margin

$15.2

D

Fixed expenses

$210600

E=D/C

Break Even point in Units

$13855

F=E x A

Break Even point in Sales Dollars

$540345

A

Selling price per unit

39

B

CM ratio

30%

C=AxB

Contribution margin

11.7

D=A-C

Variable cost per unit

$27.3

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