Chap 5 Handouts (Cost Anf Managerial Accounting)

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0b 202% F014 a ——-(Rerutemes i) ‘agioble 4 TOL as gg te expenses So _ expenses 2 ZO PEF Oita —- A Reyutiemonts GE). wt ne —— Break eves apoik__ Fixed Cos a (Uni Pike = Varah cost. -BEP CUnib) = 1ec00 _ s8ecee Yo-2.8 42 BEP Unk) = 15,000 Units _ Now __ — at REP £8n/(Dallow) = 4S,c00x Yo - BeP (an doles’) = $6,00.000 x Reqaritemend. (iii) — sage ale = Fixed Cost + Target Profit (a) Pee. - Vasabh Cot v 4 1Ba,oce + 60.000 | ea AN A Yo - 28 iam | Tasget Sole _ ence Units. te Unik) Ee Scanned with CamScanner BEP (units) - Fixed Cost price — Vasiable Cost BEP (1mk) = 185000. 18ag00 jt Yor ay 1 BE Cun’) 2 250 vs ‘Scanned with CamScanner = — 7 Si + (Rewrwement Fy = - : . ee Sls Cea et 26-———_$—$——________ fess Vootke Gt Teer 6 Ceatitbhon AIOeco _1Y Merzal fey Fined Cott _sBiceo net opercdong 23 inte. © “a Degree of operates Leverage : Grtibiten (Tg Degree of opezahng _ Cecer age wet opty salen. o = 2igecs 280 Dejree of opeckey vay Gamage Scanned with CamScanner —_ @. & Aeaxdiss & ke Queshon, Wher fei ( Seco) MS intreare, bY 207%. overs fast year. ancl bevesoge gpetobng. ts (PE x207) So net opessorg inceme Should incre. ~ fy 75 bma ag & . _ fort year: Metopetaday intome = W9,oce , & wf Laccatding Te aheve_reyutte!) expeckd inctase in et opetatng ilo. wud bree 2S R01 HBC CO) : ~ F000 Total) net opetaiag « “ — iINGMEeE Se <= Scanned with CamScanner @No1E _--(Requcvement=4) a : - eee ie ee ee Brak even pont. Fixed Cost e ———-—Brenkeven pont BER oe Yoo. Unis ee BER. Colles) 2 Yoox 35 =¢1 ooo Eised Co} Ca , Rontelop Balbiom, wy) enkealainnt, Texel ¢ Hey) Scanned with CamScanner Dus 20t20 TOT ee OP ~ i — 4 Gytanast3) | CyVP Graphs _ B88 400 goo a Scanned with CamScanner _ __(Q.nes No. 17) @ 8 reak ~even — i 108,000 BP Cums)» £28 - = es 50 - 32 — ? pep(Umk) = 6750 Units —— a _@: athen Venebbe exypenses ate_incvensng | ay _pewentage of. bli. pes. Hen ere wild be higher _BEP- Q@:_ income Ll _ Sites (Boe) _tpoo.0ee 50, YR000 95 less: Varghle 256o0 32 | 32e00 32 Cntiled _19ueco_*5 | spe. 33 “4 mecigie ac =—— Be Tobece wieely Sion Nh Scanned with CamScanner Taye! sale 2 108000 + B50 2 143,000 : 3. Scanned with CamScanner ma 2 “samt zr RE Cantabahy agergn 16 226.000 rar , ‘ a ee Cord ee dacteyy Ata ge 4 go Saeed w Fred expense at ee breae “ten Pomt- Prred Cat» Tugel Paft : ae Viermbe Cast Target Sake 5 216000 ¢ 200° . _g0bs000 Soles. (pee) dey Varalle Gst Contribs Magn (es aa Fad Ch net eperotig meme. 9,000 ? ——___ Scanned with CamScanner Ae 0 ee i : —, ‘ of softy — as = May! May nf Sf Scanned with CamScanner eee coos = 50,c00x 80, = 39@0 10° oo 4 —-—thete._1s_posillity te tne Speeding, incomes _—_— i = : - - | Pe Oe) . Requutement. jy sm + _Iheome Statement? poled Bet Unik Soles (252 cccuTs). 2050 090 _z¢ beth « Variable Cot = 609000 yo Contrbitni Matyi —_YSQ0C° oo So 4 dur, Fined Cost. 5.4000 a t boss 4 - Ieecr a + Renuremedt 1) 7 + Break -even pemt e ; 4 Break even pot. Fired Cot 7 Pre —Vasrabh cost 4 BEP_C unk) 2 FSlyo00e - Syooerm _ 7° -Go 3a ij ees a Scanned with CamScanner pace Ca slig)s8 4 Dinme |____-(Aeme werner 3) ee ~— | Toted_ Erte alt cm boss 6500 S490 000 Bom | “TAejcco- Sho. = TBq0% ~ 35000 | 62 ~4o 222 | Tee = S4e,e00= 239.000 | 60 .4o =20 | Beco. 5yn.000 «26 Biezo00 - 540,00 = 27,080 [Brcoee 4a000 2 boe00 _puce_=$ 58er nts Sohl = = YS000 }———Alannauin peofit = 270,000 Scanned with CamScanner ee verment (i rota C) oF Se sat EY 5 2 lee econ ee ve =o Sep fe | ae = SY. Slpooo Pee 58-Yo 18 BEEP Bocce Ua OA BEpP Cin cella) = 33000 58 ae _ BER Cocbbets) 2 $17 Yor —— Scanned with CamScanner | (Qino.23) BA bens _ Paice Vowabh Cost (OQ. Price. ™~ x BEP: 2 B-EP (Dolla) = Fixed expenses 18o000 oa ta bor eS BEP (Dollless) 2 180,000 0.60 BEP (Dollen) = $ Sunes a Requeve ment -(1ii) when Ficed cher not- Change, and sale rs ———heerested by T8000 then et parading nl _merease by YS000 > - ZScx befor J ieee th thy Care Cri bor. —! Scanned with CamScanner __ (Requaement WM oO. x Demee of aperading Passepe — be we Know Shed —— ea Calsipubion ! Marge net eperebg me income 4 spe kA 2 be. Degree of openly 2 = deere od beserecye ere Degree of Qoercy_ y Veamge Scanned with CamScanner — SOS BOS POD per fapaL (9% 259) es . BO. Bry Hef CIty = (>) Fe PD POL 7 PROT Z. fyundoov0 rad 9 OE = BA TBA , ie iiciceae _ eee on ACD ~ 90hE ap, post GTS TPH P22 for} — am preyby) 7327 poonog — 75°D pm(biH (HY PF POT pn 88st a Pry y arweres Frey — ES 9% ray WoP oD PPOFT ee no Gryoye Aiey 1 ae i = TT yrsaraynag | a TS Ww aaa HOM Sa ny Scanned with CamScanner L eeth HD pen pop (he 0’ x oooser ) ZiZ. F BD ATHY yO) OLGIT = (o00Gor) 70 POT PHFD PION, bra 10d hLo-of = Un pea = yn 0G f.— 220“ S.64, & QeEh = OLb1) ag yyy (22. ‘01 | eb pe meee > 4 Lb Cpa; x essa) 2686 eo7OL, py Any oy fem P2677 222 GoG wo ey 2 oe 7 Scanned with CamScanner Scanned with CamScanner c= dctuty Larel 10000 _MAlvs. Atemalon y bsekes CVasiale) Y8c00 4. ie: Sapewusoyy Saloves (I Fed) 21,000 21 peo l~? mainknce (Wired) 40,500 133,00 8 Tote I%,000 246060 x || ptecnkne Cost (Mixed) | vata bp hast cost = Hache — fuerl Ve 2 S3e0= Teore vl - Bfis puny | ote) Mawrkoe. (S006 | OC for Joce thon . Iss Vetuhl Cost (Goccex 16) = I4hoes i= <== {i Fixed Cost P 000 : ye A “+bx ye 3 rT & ~ ardx yor Seoco + Ae Y= " one 4 2 WSe0e) Scanned with CamScanner yz 32000 + /Bqeve pie seeel aoa iano List Yn e00 S00 S “cast of Gooch Soll obs annt27e.000% 3 _Adkestbing expenses Docs Aleoo 2 Shyping expens F CS 34000 O26 000 OD Saby fF Grmaton 7Sec0 Boon = Foor lasetane Xpers “ boon boo 6 e Depeciden Opens es [Sor (SOD 1S 7 Pehaine cel Col sa ae Soll. bf, Vie Be mixeol C Mixed Ce L Insutone Exp —— > ~~ Fixed a Depot hoy Exp 5 > FC | Ship = ond Common > Scanned with CamScanner $ Fippr7, EXpeS” . vunble sighed Cod — Povert Cott AZ Mghest achty— Cones achly = 0 v Utila = 38000 — BY 080 fore Pale - Exp yor 1000 tp = paral otal Shpping Exp. 5" 28.000 (eog : Vasiohle, + 80000 Expenses €secext) “Fixed Cot = ee yrarhe Y =/&eo +4 x —| Scanned with CamScanner YAO ae eo ye a lovis one Commition tm. Tod ss 98580 : Vv. eL e Yooes Goce = YOO° VR, Bey por Unk [e@0 tated abs. Cumiyjs EP Yoc0e Yoh Fay Speo Unity : 7 r Cor Vosohh Eagence = bape af Oct) \y thor I /)\ 2000 (Soeox 4a) Fixed Cast = 38000 i ¥ =arhy = Som0-+ (Qeo x 7 ——<——$— Scanned with CamScanner

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