BÀI 2.

18
1. Sales in unit: variable
Sales revenue: variable
Cost of goods sold: variable
Gross margin: mixed
Selling and administrative expenses: variable
Shipping expense: mixed
Advertising expense: mixed
Salaries and commissions: mixed
Insurance expense : fixed
Depreciation expense : fixed
Total selling and administrative expenses : mixed
Net operating income (loss) : mixed
2.
- Variable cost per unit = (Highest activity cost - Lowest activity cost) /
(Highest activity units - Lowest activity units)
- Fixed cost = Highest activity cost - (Variable cost per unit x Highest
activity units)
- Fixed cost = Lowest activity cost - (Variable cost per unit x Lowest
activity units)
- Cost model = Fixed cost + Variable cost x Unit activity
3.
Category Amount (£)
Sales Revenue 472,500
Variable Expenses 135,000
Cost of Goods Sold 270,000
Shipping Expense 18,000
Advertising Expense 135,000
Salaries and Commissions 247,500
Total Variable Expenses555,000
Contribution Margin (82,500)
Fixed Expenses 266,000
Net Operating Income (348,500)