following The are selected check digits for problems that we have worked in class.
These are either the answers to the problems are important computations to get you
through the problems. You will note the work for how we got to the answer is not
included. These numbers are meant to help you check your work, determine if you are
doing it correctly, or re-work problems.
Thursday 2/2/12
3-28
a.)
b.)
c.)
d.)
e.)
Contribution margin per unit = 10.50; CM ratio = 35%
14,000 units
$980,010 sales revenue
30,000
3,667
3-29
a.) $1,333,956
b.) $877,435
Tuesday 2/7/12
3-49
Fixed Costs = 940,000
Contribution Margin per unit = $38.40
3-50
a.) total impact on Santoss profit = increase in profit of $940,000
3-54
a.) $130
b.) 2,500 capacitors
c 1.) at capacity of 4400
units needed to be sold = 3,500
c 2.) at capacity of 8800
units needed to be sold = 4,875
d1.) profit to sales ratio last month = 17% (also called profit margin capacity percentage)
at of 4400
units needed to be sold = 6,087
d2.) at capacity of 8800
units needed to be sold = 8,478
3-52
a.) 55 passengers per flight
b.) 72 flights
Thursday 2/9/12
3-30 (textbook method)
International Units of Sales = 120,000
Domestic Units of Sales = 180,000
3-30 (weighted average method)
weighted average contribution margin per unit = $21.60
3-37
Old Machine relevant costs = ($265,000)
New Machine relevant costs =($220,00)
3-60
Old Machine relevant costs = ($576,000)
New Machine relevant costs =($584,000)
3-40
Savings by making the product = 87,000
3-47
Ice Cream 100 sq ft
Frozen Drinks 100 sq ft
Juices 26 sq ft
Veggies 24 sq ft
3-48
Contribution Margin per DLH for Regular = $40
Contribution Margin per DLH for Deluxe = $50
3-56
a.) Increase in income = $96,000
b.) Increase in Income = $16,000
3-57
a.) Profit = $25,000
b.) Incremental Profit = $6,000
c.) Incremental Profit =$8,000