【文章內(nèi)容簡介】 s profit, whereas only 20% of Trimax’s revenue above breakeven is profit. 387 17–13 1. Variable Units in Package Product Price* – Cost = CM Mix = CM Miniphone $25 $12 $13 1 $ 13 Netphone 60 50 10 3 30 Total .......................................................................................................... $ 43 *$5,000,000/200,000 = $25 $36,000,000/600,000 = $60 Breakeven = $3,440,000/$43 = 80,000 80,000 miniphones (1 80,000) 240,000 phones (3 80,000) 2. Revenue = $3,440,000/($8,600,000/$41,000,000) = $16,400,000 7–14 1. Beforetax ine = $24,000/(1 – ) = $40,000 Number of pairs of touring model skis to earn $24,000 aftertax ine: = ($316,800 + $40,000)/($ – $) = 13,118 pairs 2. Let X = Number of pairs of mountaineering skis and Y = Number of pairs of touring skis $88X – $ – $369,600 = $80Y – $ – $316,800 $88X – $ – $52,800 = $80Y – $ $88X – $ – $52,800 = $80(88/80)X – $(88/80)X* $ = $52,800 X = 10,000 pairs Revenue = $88 10,000 = $880,000 *If total revenue is the same, then 88X = 80Y, or Y = (88/80)X and (88/80)X can be substituted for Y. 388 7–14 Concluded 3. Siberian Ski Company would produce and sell 12,000 pairs of the mountaineering skis because they are more profitable. Mountaineering Model Touring Model Sales ............................................ $ 1,056,000 $ 960,000 Less: Variable expenses ........ 633,600 633,600 Contribution margin ........... $ 422,400 $ 326,400 Less: Fixed expenses ............. 369,600 316,800 Operating ine ............... $ 52,800 $ 9,600 389 PROBLEMS 17–15 1. Breakeven calculations for the first year of operations: Fixed expenses: Advertising ........................................... $ 500,000 Rent (6,000 $28) ............................... 168,000 Property insurance ............................ 22,000 Utilities................................................... 32,000 Malpractice insurance ....................... 180,000 Depreciation ($60,000/4) ................... 15,000 Wages and fringe benefits: Regular wagesa........................... 403,200 Overtime wagesb......................... 7,500 Fringe benefits (@ 40%) ........... 164,280 Total fixed expenses ................................. $1,491,980 a($25 + $20 + $15 + $10)(16 hours)(360 days) = $403,200. b(200 $15 ) + (200 $10 ) = $7,500. Breakeven point = Revenue – Variable costs – Fixed costs = $30X + ($2,000)()() – $4X – $1,491,980 = $30X + $120X – $4X – $1,491,980 146X = $1,491,980 X = 10, or 10,220 clients 2. Based on the report of the marketing consultant, the expected number of new clients during the first year is 18,000. Therefore, it is feasible for the law office to break even during the first year of operations as the breakeven point is 10,220 clients (as shown above). Expected value = (20 ) + (30 ) + (55 ) + (85 ) = 50 clients per day Annual clients = 50 360 days = 18,000 clients per year 390 17–16 1. a. Operating ine for 2:1 sales mix: Regular Sander MiniSander Total Sales ................................................ $ 3,000,000 $ 2,250,000 $ 5,250,000 Less: Variable expenses ............ 1,800,000 1,125,000 2,925,000 Contribution margin ............... $ 1,200,000 $ 1,125,000 $ 2,325,000 Less: Direct fixed expenses ...... 250,000 450,000 700,000 Product margin ........................ $ 950,000 $ 675,000 $ 1,625,000 Less: Common fixed expenses...................................................... 600,000 Operating ine .......................................................................... $ 1,025,000 b. Operating ine for 1:1 sales mix: Regular Sander MiniSander Total Sales ................................................ $ 2,400,000 $ 3,600,000 $ 6,000,000 Less: Variable expenses ............ 1,440,000 1,800,000 3,240,000 Contribution margin ............... $ 960,000 $ 1,800,000 $ 2,760,000 Less: Direct fixed expenses ...... 250,000 450,000 700,000 Product margin ........................ $ 710,000 $ 1,350,000 $ 2,060,000 Less: Common fixed expenses...................................................... 600,000 Operating ine .......................................................................... $1,460,000 c. Operating ine for 1:3 sales mix: Regular Sander MiniSander Total Sales ................................................ $ 1,200,000 $ 5,400,000 $ 6,600,000 Less: Variable expenses ............ 720,000 2,700,000 3,420,000 Contribution margin ............... $ 480,000 $ 2,700,000 $ 3,180,000 Less: Direct fixed expenses ...... 250,000 450,000 700,000 Product margin ........................ $ 230,000 $ 2,250,000 $ 2,480,000 Less: Common fixed expenses...................................................... 600,000 Operating ine .......................................................................... $1,880,000 d. Operating ine for 1:2 sales mix: Regular Sander MiniSander Total Sales ................................................ $ 1,200,000 $ 3,600,000 $ 4,800,000 Less: Variable expenses ............ 720,000 1,800,000 2,520,000 Contribution margin ............... $ 480,000 $ 1,800,000 $ 2,280,000 Less: Direct fixed expenses ...... 250,000 450,000 700,000 Product margin ........................ $ 230,000 $ 1,350,000 $ 1,580,000 391 Less: Common fixed expenses...................................................... 600,000 Operating ine .......................................................................... $ 980,000 17–16 Concluded 2. a. Unit Contribution Sales Package Product Margin Mix Contribution Margin Regular sander $40 – $2