Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Help please! Part 1 Exercise 19-2 In the month of June, jose Hebert\'s Beauty Sa

ID: 2546941 • Letter: H

Question

Help please! Part 1 Exercise 19-2 In the month of June, jose Hebert's Beauty Salon gave 3,900 hasirauts, shampoos, and permanents a $16,800 and variable costs were 75% of sales. 19-2 an average price of $40. During the month, fioxed costs were Determine the contribution margin in dollars, per unit and as a ratio. (Round contribution margin per unit and contribution margin ratio to 2 declmal Contribution margin Contribution margin per unit Contribuition margin ratio Using the contribution margin technique, comoute the break-even point in dollars and in units. (Round answers to o decimal places, o.g. 1,225) Break-even point Break-even point units Compute the margin of safety in dollars and as a ratio. (Round answers to O decimal places,e.g. 1,225) Margin of safety Margin of safety ratio

Explanation / Answer

Sales (3800 x $ 40)                             = $ 152000

Less : Variable Cost (75%)                 = $ 114000

Contribution                                      = $ 38000

           

1- Contribution Margin                                = $ 38000

2.Contribution Margin per Unit                  = $ 38000/3800 = $ 10/Unit

3.Contribution Margin Ratio                       = $ 38000/$152000 * 100 = 25%

4. Break-even point (total sales):                  = FC / Contribution Ratio

= $ 16800/25%

= $ 67,200

5.Break-even point (units)                            = FC / (SP-VC)

= 16800 / (40 – 30)

= 1,680.00

6.Margin of safety                                         =Actual Sales – Break Even Sales

                                                                        = $152000 - $ 67200

                                                                        = $ 84800

7. Margin of safety ratio                               = $ 84800/$152000 x 100

                                                                        = 55.79%