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### Assign 4-2 practice prob ch-5

Course: BUSINESS Acct 225 S, Spring 2010
School: Franklin
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Word Count: 201

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Exercise Brief 5-1 Part 1. cups of coffee served in a week 1,800 1,900 2,000 1,100 1,100 1,100 468 494 520 1,568 1,594 1,620 0.87 0.84 0.81 Fixed Cost Variable Cost Total Cost cost per cup of coffee served Part 2. As # of coffee served increases, the cost per cup decreases because of economies of scale. It is more cost effective to sell more coffee because the fixed cost doesnt change Brief Exercise 5-4 (note: I...

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Exercise Brief 5-1 Part 1. cups of coffee served in a week 1,800 1,900 2,000 1,100 1,100 1,100 468 494 520 1,568 1,594 1,620 0.87 0.84 0.81 Fixed Cost Variable Cost Total Cost cost per cup of coffee served Part 2. As # of coffee served increases, the cost per cup decreases because of economies of scale. It is more cost effective to sell more coffee because the fixed cost doesnt change Brief Exercise 5-4 (note: I am not sure if I did this right. The example problem didnt help and I was not sure how to calculate variable expense and fixed expense. From the example problem they said that Net operating income in both approach should be equal. So I used that to calculate the Fixed production. Is this correct?) sales Variable Less: Exp: Variable Selling Variable Production Variable Adm Contribution margin Less: Fixed exp: Fixed production fixed selling fixed adm Net operating income 800000 50 150 40000 40200 759800 299850 249950 120000 669800 90000 Exercise 5-10 Lowest activity was in June and it was 3,000 and \$17,000 Highest activity was in Feb and it was 7,000 and \$29,000 # of xrays taken 7000 3000 4000 Xray cost 29000 17000 12000 Month Highest activity Lowest activity change Variable cost = change in cost /change in activity = 12000/4000 = 3 Fixed cost element = total cost var cost element = 29,000 (3*7,000) = 8,000 Part 2. Y=mx + b Y=3x + 8,000 Y=21,800 If they take 4,600 xrays, it would cost them \$21,800
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
Chapter 12 Analytical thinking If they buy the site, it will actually cost them 7285950 more than renting.(I dont understand what the total cost of \$18000 they are talking about in the problem. Is that an extra cost of buying the building? ) amount of ca
Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
Student Name: Class: Problem 02-18 PRODUCTOS ELINA S.A. General Journal (Currency in Pesos) Date Account Title a. Raw Materials Cash b. Work in Process Manufacturing Overhead Raw Materials c. Work in Process Manufacturing Overhead Sales Commissions Expens
Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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Franklin - BUSINESS - Acct 225 S
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