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COST ACCOUNTING 9 TH EDITION

COST ACCOUNTING 9 TH EDITION Chapter 20 Page 94

COST ACCOUNTING 9 TH EDITION

CHAPTER 20 EXERCISES

Exercise 20.1

Exercise 20.1

Woliver Company

 

Fixed Cost C.M Per Unit

 

6000

 

2*60%

1.2

Break Even in Units=

6000/1.2

5000

Units

Break Even in Dollars=

6000/.6

10000

Dollars

Exercise 20.2

 

$

 

Sales Variable Cost

7640000

4736800

1 Contribution Margin

2903200

Fixed Cost Profit

 

2451000

452200

2 Contribution Margin Ratio

 

2903200/7640000

38

%

3 Break Even point in Dollars

2451000/.38

6E+06

Exercise 20.3

 
 

Sale Price per unit

2.5

Variable Cost Contribution Margin Contribution Margin Ratio Fixed Cost

1.675

0.825

.825/2.5

33

%

4290

1 Break Even Point in Dollars=

4290/.33

13000

Dollars

2 Break Even Pint in Units=

4290/.825

5200

Units

3 Target Sales=

 

4290+8250/.825

38000

Dollars

Exercise 20.4

 
 

Sale Price per unit

5

Variable Cost Contribution Margin Contribution Margin Ratio Fixed Cost

3

2

2/5

0.4

%

26000

1 Break Even Point in Dollars=

26000/.4

65000

Dollars

2 Break Even Pint in Units=

26000/2

13000

Units

3 Target Units to be sold=

26000+10000/2

18000

Units

4 Target Sales=

 

26000+10000/.4

90000

Dollars

Exercise 20.9

At 100 Capacity Units= Variable Cost=

350

742

COST ACCOUNTING 9 TH EDITION

Variable Cost at 90%= Fixed Cost Total Cost 667.8 315 Units 1008 1675.8 per Unit
Variable Cost at 90%=
Fixed Cost
Total Cost
667.8
315
Units
1008
1675.8
per
Unit
Cost
5.32
Unit
Exercise 20.10
Fixed Cost
Fixed FOH
Fixed Marketing Exp
Fixed Admn Exp
Total Fixed Cost
990
1000
1000
2990
Variable Cost
Direct Labour
Direct Material
Variable FOH
Variable Marketing
Variable Admin
Total Variable Cost
1500
1400
1000
1000
500
5400
Sales
10000
Contribution
4600
C.M Ratio
46
%
1
Break Even Point in Units
2990/46
65
Units
2 Incrase in Sales
Increase in Variable Cost
Contribution Margin
Fixed Cost
Profit
10000*125%
12500
5400*125%
6750
5750
2990
2760
3 Break Even Point in Dollars
2990+690/.46
8000
Dollars
Exercise 20.5
Margin of Safety=
2000000-1500000
500000
Dollars
Margin of Safety
Ratio
(2000000-
1500000)/2000000*100
25
%
Exercise 20.6
Fixed Cost=
9300
CM
Ratio=
62%
Break Even Sales=
9300/.62
15000
Dollars
Actual Sales=
15000*100/75
20000
Dollars

Profit For The Month=

Sales

20000

Variable Cost

7600

Chapter 20

Page 96

COST ACCOUNTING 9 TH EDITION

 

Contribution Margin Fixed Cost Profit

12400

 

9300

3100

 

Or Profit Ratio= Margin of safety Ratio* CM Ratio

 

15.500%

 

20000*15.5%

3100

Exercise 20.7

 
 

Fixed Cost=

30000

CM Ratio=

60%

Break Even Sales=

30000/.6

50000

Dollars

Actual Sales=

50000*100/80

62500

Dollars

Profit For The Month=

 
 

Sales Variable Cost Contribution Margin Fixed Cost Profit

62500

 

25000

37500

30000

7500

 

Or Profit Ratio= Margin of safety Ratio* CM Ratio

 

12.000%

 

62500*12%

7500

Exercise 20.8

A

B

Total

 

Sales Variable Cost Contribution Margin Fixed Cost Planned Profit

100000*4

400000

200000*3

600000

1000000 760000 240000 100000 140000
1000000
760000
240000
100000
140000

280000

480000

Exercise 20.11

 
 

Table

Chair

Total

 

Sale Price of Package Variable Cost of Package

60*1

60 35
60
35

30*2

60 40
60
40
120 75 45 675000
120
75
45
675000

35*1

20*2

Contribution Margin of Package Total Fixed Cost

 

C.M Ratio

45/120

37.5

%

Break Even Point in Dollars

675000/.375

1800000

Dollars

Break Even point in Units

675000/45

15000

Package

 

Tables

15000

60

900000

 

Chairs

30000

30

900000

 

1800000

Exercise 20.12

 
 

L

M

Total

 

20*2

40 24
40
24

15*3

45 30
45
30
85 54
85
54

12*2

10*3

Sale Price of Package Variable Cost of Package Contribution Margin of Package Total Fixed Cost

31 372000
31
372000

COST ACCOUNTING 9 TH EDITION

C.M Ratio

31/85

36.47059

%

 

0.364706

1 Break Even Point in Dollars

372000/.3647

1020000

Dollars

2 Break Even point in Units

372000/31

12000

Package

L

24000

20

480000

M

36000

15

540000

 

1020000

3 Target Sales

372000+93000/.364

 

1275000

Dollars

4 Target Units

372000+93000/31

15000

Packages

 

L 30000

 

20

600000

M 45000

 

15

675000

 

1275000