ឈ ្មោះ ភាស់ ផាក់

ក្កុម63 ជំនាន់29

Final exam
The income statement would be.
Total per Unit
Sale (20,000) units ……………………………………. $300,000 $15
Less Variable Expenses …………………………….. $180,000 $9
Contribution Margin ………………………………… $120,000 $6
Less Fixed Expenses …………………………………. $70,000
Net income ………………………………………………. $50,000
1. Sale volume Income Bay 15 percent
Total per Unit
Sale (23,000)…………………………………………… $345.000 15
Less Variable Expenses …………………………….. 207,000 9
Contribution Margin ………………………………… 138,000 6
Less Fixed Expenses …………………………………. 70,000
Net income ………………………………………………. 68,000
2. 15$ Per Unit 25 percent

Total per Unit

Sale (25 ,000)…………………………………………… 337,500 13.5$
Less Variable Expenses …………………………….. 225,000 9
Contribution Margin ………………………………… 112,500 4.5
Less Fixed Expenses …………………………………. 70,000
Net income ………………………………………………. 42,500
3. 1.50 Per Unit 20,000 and sale volume decreases 5 percent
 Total per Unit
Sale (19 ,000)…………………………………………… $ 313,500 16,5 $
Less Variable Expenses ……………………………. $ 171,000 9
Contribution Margin ………………………………… 142,000 7.5
Contribution Margin ………………………………… 90,000
Net income ………………………………………………. $52,000
4. Income 15 percent expenses increases 60 cent per unit sale decreases 10 percent
Total per Unit
Sale (18,000 unit)……………………………………… $302,000 16.8
Less Variable Expenses ……………………………. 172.800 9.6
Contribution Margin ………………………………… 129.600 7.5
Contribution Margin ………………………………… 70,000
Net income ………………………………………………. $59,600

E7-9 Company II distributes two premium golf balls. Monthly sales and the contribution margin
ratio for two products follow:
Product A Product B Total
Sale $150,000 $250,000 $400,000
CM ratio 80% 36% ?

Fixed expenses total $183,750 per month.

(1) Prepare a contribution format income statement for the company as a whole. Carry
computations to one decimal place
Product A % Product B % Total %
Sale $150,000 100% $250,000 100% $400,000 100%

Variables $30,000 20% $160,000 64% $190,000 47.5%

Expenses
CM $120,000 80% $90,000 36% $210,000 52.5%

Fixed $183,750
expenses
Net operating $26,250
income

(2) Compute the break-even point for the company based on the current sales mix.
MoS%= Net operating income / Contribution Margin
=$26,250/$210,000
=0.125=12.5%
MoS%=1-BE%
BE%=1-Mos%=1-12.5%=87.5%
Break-even point in sales=Sales *BE%
$400,000*87.5%
=$350,000
(3) If sales increase by $100,000 a month, by how much would you expect net operating
income to increase? What are your assumption?

$100,000*CMratio=$100,000*0.525=$52,500