首页
登录
职称英语
Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurre
Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurre
游客
2025-06-21
35
管理
问题
Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 December 2003.
$
Materials (100% variable) 300,000
Labor (25% variable) 200,000
Selling & distribution cost (20% variable) 50,000
Other costs (fixed) 170,000 720,000
Normally, the business sells 3,000 units at $300 each:
Required:
(a)Calculate the breakeven point in units and dollar sales.
(b)Calculate the contribution to sales ratio.
(c)Calculate the margin of safety in percentage.
选项
答案
(a) Total variable costs:
$
Materials 300,000
Labor ($200,000×25%) 50,000
Selling & distribution cost ($50,000×20% ) 10,000
360,000
Variable cost per unit =$360,000 / 3,000 =$120
Contribution per unit =Selling price - Variable cost =$300 -$120 =$180
Breakeven point (in units) = Fixed cost / Contribution per unit
= ($200,000×75% +$50,000×80% +$170,000)/$180
= $360,000/$180
= 2,000 units
Breakeven point (dollars sales) = Breakeven units × Selling price per unit
= 2,000×$300
= $600,000
(b) the contribution to sales ratio = $180 / $300×100% = 60%
(c) the margin of safety = (Current sales - breakeven sales) / Current sales×100%
= (3,000×$300-$600,000)/$900,000×100%
= 33.3%
解析
转载请注明原文地址:http://tihaiku.com/zcyy/4128492.html
相关试题推荐
Abusinessmanboughtsomegoodsatamarketinthemorningandsetoutaton
Abusinessmanboughtsomegoodsatamarketinthemorningandsetoutaton
InBritain,highschoolstudentscanrunabusiness!Eachbusinessrunsfor
InBritain,highschoolstudentscanrunabusiness!Eachbusinessrunsfor
InBritain,highschoolstudentscanrunabusiness!Eachbusinessrunsfor
Mr.WongisasmallmanufacturerofbicyclesinHongKong.Hisbusinessincurre
Abusinesshasthefollowingfiguresfortheyearended31December2000$Stoc
AmanufacturerhasthefollowingfigurefortheproductAOriginalDataIncrease
Mr.Charlesinvested$50,000tocommencehisbusiness,thatmeansnowhecanmak
1.Youareauditingabusiness,MayCompanyfor1999and2000.Youdiscoverthat
随机试题
【B1】[br]【B9】A、theotherB、othersC、otherB这里并没有特指另外某一课程,所以用[B]others而不用[A]the
ALetterofInvitationForthispart,youareallowed30minutestowritea
[originaltext]W:Hello,thisisMaryspeaking.M:Hi,Mary.ThisisOwen.W:Ah
关于水泥混凝土路面工程混凝土运输安全技术交底的内容,下列说法正确的()。A.人
正常小儿头围与胸围相等的年龄是A.以上都不是 B.出生时 C.出生第一年末
关于特发性血小板减少性紫癜治疗,下列错误的是()A.一般采用糖皮质激素治疗
特异性感染的致病菌不包括A.破伤风杆菌 B.结核杆菌 C.金黄色葡萄球菌
下列不属于洋务运动主要内容的是:A.创办了近代军事、民用工业 B.兴办近代学校
小梅高考结束之后就变得不开口和人说话,整天待在房间里不愿意出门,妈妈带她求助社会
心源性腹水与肝源性腹水的主要鉴别点是( )。A.颈静脉怒张 B.下肢水肿
最新回复
(
0
)