【導(dǎo)讀】prices,volume,costs,profits,andsalesmix.terms.break-eventobeachieved).pointwillgodown.thesecondproduct.neededtobreakeven.

　　

【正文】 Variable cost ratio = = . Thus, variable expenses = $8,500,000 = $4,213,450. The pany would gain $136,550 if the proposal is implemented. 3. $540,000 = $291,600 4. Operating ine = $1,254,000/(1 – ) = $1,900,000 Units = ($3,375,000 + $1,900,000)/$ = 156,297 units 5. Margin of safety = $7,500,000 – $6,250,000 = $1,250,000 6. Operating leverage = $4,050,000/$675,000 = 6 Profit increase = 20% 6 = 120% 17–22 1. CM ratio = $372,429/$802,429 = 2. Revenue = $154,750/ = $333,513 3. ($217,679) = [1 – ()]Revenue – ($154,750) $230,740 = – $160,940 = $391,680 Revenue = $895,883 $895,883 – $802,429 = $93,454 (increase in revenues needed) 396 $93,454/$802,429 = % increase in bid prices Kline should raise prices approximately % for a 6% ine increase. 17–22 Concluded 4. Ine = $175,000/(1 – ) = $265,152 Revenue = ($265,152 + $160,940)/ = $974,593 17–23 1. Breakeven units = $300,000/$* = 14,778 *$406,000/20,000 = $. Breakeven dollars = 14,778 $** = $899,980 or = $300,000/ = $900,090 The difference is due to rounding error. **$1,218,000/20,000 = $. 2. Margin of safety = $1,218,000 – $900,090 = $317,910 3. Sales........................................................................... $1,218,000 Variable costs ($1,218,000 ) ...................... 548,100 Contribution margin ......................................... $ 669,900 Fixed costs............................................................... 550,000 Net ine.......................................................... $ 119,900 Breakeven units = $550,000/$* = 16,420 Breakeven sales dollars = $550,000/** = $1,000,000 *$669,900/20,000 = $. **$669,900/$1,218,000 = 55%. 397 17–24 1. Unit variable cost = $18 + (Var. OH/Total DLH)Unit DLH = $18 + ($120,000/30,000)1 = $22 Breakeven units = $18,000/($26 – $22) = 4,500 Additional profit = $4 (20,000 – 4,500) = $62,000 2. Unitbased variable costs: Materials handling ........... $ 18,000 Power ................................. 22,000 Machine costs .................. 80,000 Total............................... $ 120,000 Machine hours* ................ 247。 20,000 Pool rate ....................... $ *Since all three activities have the same consumption ratio, kilowatthours or material moves could also be used as cost drivers. Overhead ($6 10,000/20,000) ................... $ 3 Prime cost ....................................................... 18 Total unit variable cost ........................... $ 21 Nonunitbased variable costs (assumes costs vary strictly with each cost driver with no fixed ponents。 in reality, fixed ponents could exist for each activity and some method of separating fixed and variable costs should be used): Productlevel: Engineering (X2) = $100,000/5,000 = $20/hour Batchlevel: Inspection (X3) = $40,000/2,100 = $19/inspection hour Setups (X4) = $60,000/60 = $1,000/setup Breakeven units (where X1 equals units): $26X1 = $18,000 + $21X1 + $20X2 + $19X3 + $1,000X4 X1 = ($18,000 + $20X2 + $19X3 + $1,000X4)/5 X1 = 20,920 The above analysis assumes that the expected engineering hours, inspection hours, and setups are realized. If the levels of these three activities vary, then the breakeven point will vary. The analysis also assumes that depreciation is a fixed cost. In an activitybased costing system, this cost may be converted into a variable cost by using the unitsofproduction method. If this were done, assuming that the $18,000 represents straightline depreciation with no sal 398 vage value and that the annual expected production of 20,000 units is achieved, then the variable cost per unit would increase by $ 1724 Concluded ($18,000/20,000). In the above analysis, this change decreases the numerator by $18,000 and the denominator by $. Then, X1 = $86,600/$ = 21,122 units. 3. The CVP analysis in Requirement 2 is more accurate because it recognizes that adding a product will increase the cost of support activities like inspection, engineering, and setups. In the conventional analysis, these costs are often ignored because they are viewed as fixed. Activity costing also tries to identify cost behavior more carefully than conventional costing. This may produce more accurate cost relationships and a better analysis. For example, for Salem Electronics, the breakeven point appears to be much higher than the original analysis indicated. The difference is significant enough that the decision is clearly opposite of what was signaled by the conventional analysis. As a result, the use of the more accurate ABC analysis is remended. 17–25 1. Total Variable Contribution Sales Contribution Price Cost Margin Mix Margin Rose............ $100 $ $ 5 $ Violet ........... 80 1 Total..................................................................................................... $ Rose variable cost = $50 + $10 + [$11* (36,000/50,000)] = $ Violet variable cost = $43 + $7 + [$11* (6,000/10,000)] = $ *$462,000/42,000 DLH = $11 per direct labor hour. Breakeven packages = $550,000/$ = 2,992 Cases of Rose = 5 2,992 = 14,960 Cases of Violet = 2,992 399 17–25 Concluded 2. Unitbased variable costs: Rose Violet Prime costs ................. $ $ Benefitsa ...................... Machine costsb........... Total......................... $ $ Units in mix .............. 5 1 Package.................. $ + $ = $ a$200,000/42,000 = $Per unit of Rose: $(36,000/50,000) = $ Per unit of Violet: $(6,000/10,000) = $ b$262,000/13,000 = $Per unit of Rose: $(10,000/50,000) = $ Per unit of Violet: $(3,000/10,000) = $ Nonunitbased variable costs (assumes