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1. Complete a CVP Income Statement using the following data Sales: $450,250; Tot

ID: 2552706 • Letter: 1

Question

1. Complete a CVP Income Statement using the following data Sales: $450,250; Total VC: $375,000; Total FC: $98,000 2. Jordan Company sells a product, Product 250, which has the following data: SP: $50.75; VC/unit: $25.75; Total FC: $110,000 a. b. c. What is the CM/unit? What is the BE in units? What is the BE in dollars? 3.Goldman Company has sales of $1,200,000 and total VC of $695,000 a. b. c. What is Goldman Company's CM? If they sold 25,000 units, what is the CM/Unit? What is the SP/Unit? 4. Aldredge Company sells Product Z for $425. VC/unit are $225 and FC are $135,000 What is the CM/unit? a. b. What is the BE in units? What is the CM Ratio? Using the CM Ratio, what is the BE in dollars c. d. 5. Using the data in # 4 above, prepare a CVP Income Statement assuming 990 units are sold 6. Keaubie Company produces product ABC, which has a SP of $95, VC/Unit of $45, and FC of $100,000 a. What is the BE in Units (Use CM Method)? b. What is the CM Ratio? c. If XYZ has sales totaling $235,000, how much of it is used to cover FC and contribute to NI? 7. Morrison Company's information is as follows SP: $200; VC/Unit: $85; FC: $575,000 a. b. c. d. What is the CM/Unit? What is the CM Ratio? What is the BE in Sales Units? Sales dollars? If Morrison would like a NI of $402,500, how many units must they sell?

Explanation / Answer

1-

sales

450250

less variable cost

375000

contribution

75250

less fixed cost

98000

EBIT

-22750

2-

sales

50.75

less variable cost

25.75

contribution margin

25

less fixed cost

110000

Break even point in units = fixed cost/contribution margin per unit

4400

break even point in sales =400*25

110000

3-

sales

1200000

less variable cost

695000

contribution margin

505000

contribution margin ratio =   505000/1200000

0.420833

if 25000 units are sold

selling price per unit

1200000/25000

48

variable cost per unit

27.8

27.8

contribution margin per unit

20.2

selling price per unit

1200000/25000

48

4-

sales

425

less variable cost

225

contribution margin per unit

200

less fixed cost

135000

Break even point in units = fixed cost/contribution margin per unit

675

contribution margin ratio = contribution/sales

0.470588

break even point in sales =400*25

286875

5-

sales

420750

less variable cost

222750

contribution margin per unit

198000

less fixed cost

135000

EBIT

63000

6-

sales

95

less variable cost

45

contribution margin per unit

50

Fixed cost

100000

break even point in units

100000/50

2000

contribution margin ratio = contribution margin per unit/selling price per unit

50/95

0.526316

sales

295000

variable cost

139736.8

contribution margin

155263.2

less fixed cost

100000

EBIT

55263.16

100000 would be used to cover fixed cost and contribute 55263.16 towards net income      

7-

sales

200

less variable cost

85

contribution margin per unit

115

Fixed cost

575000

break even point in units

575000/115

5000

contribution margin ratio = contribution margin per unit/selling price per unit

85/115

0.73913

breakeven point sales to earn net income of 402500

(575000+402500)/115

8500

1-

sales

450250

less variable cost

375000

contribution

75250

less fixed cost

98000

EBIT

-22750

2-

sales

50.75

less variable cost

25.75

contribution margin

25

less fixed cost

110000

Break even point in units = fixed cost/contribution margin per unit

4400

break even point in sales =400*25

110000

3-

sales

1200000

less variable cost

695000

contribution margin

505000

contribution margin ratio =   505000/1200000

0.420833

if 25000 units are sold

selling price per unit

1200000/25000

48

variable cost per unit

27.8

27.8

contribution margin per unit

20.2

selling price per unit

1200000/25000

48

4-

sales

425

less variable cost

225

contribution margin per unit

200

less fixed cost

135000

Break even point in units = fixed cost/contribution margin per unit

675

contribution margin ratio = contribution/sales

0.470588

break even point in sales =400*25

286875

5-

sales

420750

less variable cost

222750

contribution margin per unit

198000

less fixed cost

135000

EBIT

63000

6-

sales

95

less variable cost

45

contribution margin per unit

50

Fixed cost

100000

break even point in units

100000/50

2000

contribution margin ratio = contribution margin per unit/selling price per unit

50/95

0.526316

sales

295000

variable cost

139736.8

contribution margin

155263.2

less fixed cost

100000

EBIT

55263.16

100000 would be used to cover fixed cost and contribute 55263.16 towards net income      

7-

sales

200

less variable cost

85

contribution margin per unit

115

Fixed cost

575000

break even point in units

575000/115

5000

contribution margin ratio = contribution margin per unit/selling price per unit

85/115

0.73913

breakeven point sales to earn net income of 402500

(575000+402500)/115

8500