Lanning Company sells 160,000 units at $45 per unit.

Variable costs are $27 per unit, and fixed costs are $975,000
contribution margin, and (C) income from operations.

Precio de venta unitario $ 45.00

Costos variables unitarios $ 27.00
Costos fijos totales $ 975,000.00
Unidades vendidas 160,000

Margen de contribución 54166.66666667 unidades

% de margen de contribución 40%

Bigelow Inc. sells a product for $1,200 per unit. The variable cost is $816 per unit, while fixed costs are $3,120,000. D
break-even point if the selling price were increased to $1,232 p

Precio de venta unitario $ 1,200.00

Costos variables unitarios $ 816.00
Costos fijos totales $ 3,120,000.00
Nuevo precio de venta $ 1,232.00

Punto de equilibrio $ 9,750,000.00

Punto de equilibrio con nuevo precio de venta $ 9,240,000.00
unit, and fixed costs are $975,000. Determine (A) the constribution margin ratio, (B) the unit
and (C) income from operations.

Ventas $ 7,200,000.00
Costos variables $ 4,320,000.00
Margen de contribución $ 2,880,000.00
Costos fijos $ 975,000.00
Utilidad de operación $ 1,905,000.00

while fixed costs are $3,120,000. Determine (A) the break-even point in sales units and (B) the
g price were increased to $1,232 per unit