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The Harrington Corporation is considering a change in its cash-only policy. The

ID: 2643980 • Letter: T

Question

The Harrington Corporation is considering a change in its cash-only policy. The new terms would be net one period. The required return is 2.5 percent per period. Based on the following information, what is the break-even price per unit that should be charged under the new credit policy? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))

    

Current Policy

New Policy

  Price per unit

$

104

?

  Cost per unit

$

47

$

47

  Unit sales per month

3,240

3,400

The Harrington Corporation is considering a change in its cash-only policy. The new terms would be net one period. The required return is 2.5 percent per period. Based on the following information, what is the break-even price per unit that should be charged under the new credit policy? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))

Explanation / Answer

Let price be X Particulars Current Policy New Policy Price per unit                            104.00 X Cost per unit                              47.00                                       47.00 Credit cost per unit                                     -   2.5%X Unit sales per Month                        3,240.00                                 3,400.00 Contribution per unit                              57.00 Contribution                     184,680.00 Return per period 2.50% (x - 47 -2.5%x)3400 = 184,680 .975X - 47)3400=184680 .975X-47 = 54.32 .975X = 101.32 X=103.92 Particulars Current Policy Price per unit                       103.9155 Cost per unit                              47.00 Credit cost per unit                                2.60 Unit sales per Month                        3,400.00 Contribution per unit                              54.32 Contribution                     184,679.88 Price should be 103.92 so that contribution remains same

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