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Exercise 24-7 Appliance Possible Inc. (AP) is a manufacturer of toaster ovens. T

ID: 2574420 • Letter: E

Question

Exercise 24-7 Appliance Possible Inc. (AP) is a manufacturer of toaster ovens. To improve control over operations, the president of AP wants to begin using a flexible budgeting system, rather than use only the current master budget. The following data are available for AP's expected costs at production levels of 89,000, 104,000, and 119,000 units Variable costs $6 per unit $3 per unit $1 per unit Administrative Selling Fixed costs $160,000 $72,000 Administrative Prepare a flexible budget ftor each of the possble production levele: 89,000, 104,000, and 119,000units. (ist variable costs betore fixed costs) POSSIBLEI NC Flexible Production Cost Budget

Explanation / Answer

Answer 1. Appliance Possible Inc. Flexible Production Cost Budget Units Produced                89,000              104,000              119,000 Variable Costs: Manufacturing - $6 per Unit              534,000              624,000              714,000 Administrative - $3 per Unit              267,000              312,000              357,000 Selling - $1 per Unit                89,000              104,000              119,000 Total Variable Costs              890,000          1,040,000          1,190,000 Fixed Costs: Manufacturing              160,000              160,000              160,000 Administrative                72,000                72,000                72,000 Total Fixed Costs              232,000              232,000              232,000 Total Costs          1,122,000          1,272,000          1,422,000 Answer 2. BEP (In Units + Target Profit) = (Fixed Cost + Target Profit) / Contribution per unit Contribution per Unit = $15 (Selling Price) - ($6 + $3 + $1) (Variable Costs) Contribution per Unit = $5 BEP (In Units + Target Profit) = ($232,000 + $329,000) / $5 BEP (In Units + Target Profit) = 112,200 Units