Question : 171. The manufacturing cost of Mocha Industries for three months : 1251594

 

171. The manufacturing cost of Mocha Industries for three months of the year are provided below: 

a. $24.80 per unit = ($100,300 – $63,100) / (2,600 – 1,100)b. $35,820 = $100,300 – ($24.80 ´ 2,600)

172. The manufacturing cost of Carrie Industries for the first three months of the year are provided below: 

a. $28 per unit = ($115,500 – $81,900) / (3,100 – 1,900)b. $28,700 = $115,500 – ($28 ´ 3,100)

173. Carmelita Company sells 40,000 units at $18 per unit. Variable costs are $10 per unit, and fixed costs are $62,000. Determine the (a) unit contribution margin, (b) contribution margin ratio, and (c) income from operations.

a. $8 per unit = $18 – $10b. $8 / $18 = 44.44%c.

174. Penny Company sells 25,000 units at $59 per unit. Variable costs are $29 per unit, and fixed costs are $800,000. Determine the (a) unit contribution margin (b) contribution margin ratio, and (c) income from operations.

a. $30 per unit = $59 – $29b. $30 /$59 = 50.8%c.

175. Gladstorm Enterprises sells a product for $60 per unit. The variable cost is $20 per unit, while fixed costs are $85,000. Determine the (a) break-even point in sales units, and (b) break-even point if the selling price increased to $75 per unit.

a. SP $60 – VC $20 = CM $40 $85,000 / $40 = 2,125 unitsb. SP $75 – VC $20 = CM $55 $85,000 / $55 = 1,546 units

176. Mia Enterprises sells a product for $90 per unit. The variable cost is $40 per unit, while fixed costs are $75,000. Determine the (a) break-even point in sales units, and (b) break-even point if the selling price increased to $100 per unit.

a. SP $90 – VC $40 = CM $50 per unit$75,000 / $50 = 1,500 unitsb. SP $100 – VC $40 = CM $60 per unit$75,000 / $60 = 1,250 units

177. The Atlantic Company sells a product for $150 per unit. The variable cost is $60 per unit, and fixed costs are $270,000. Determine the (a) break-even point in sales units, and (b) break-even points in sales units if the company desires a target profit of $36,000.

a. 3,000 units = $270,000 / ($150 – $60)b. 3,400 units = ($270,000 + $36,000) / ($150 – $60)

178. The Waterfall Company sells a product for $150 per unit. The variable cost is $80 per unit, and fixed costs are $270,000. Determine the (a) break-even point in sales units, and (b) break-even points in sales units if the company desires a target profit of $36,000.

a. SP $150 – VC $80 = CM $70 $270,000 / $70 = 3,858 unitsb. ($270,000 + $36,000) / $70 = 4,372 units

179. Bobby Company has fixed costs of $160,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company’s two products are provided below.

180. Steven Company has fixed costs of $160,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company’s two products are provided below.

ProductSelling PriceVariable Cost per UnitContribution Marginper Unit

X$180$80$100

Y$100$50$50

The sales mix for product X and Y is 60% and 40% respectively. Determine the break-even point in units of X and Y.

 

 

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