359cheat sheet - Sales Pr. Sales Mix CM/U Compos. CM/U...

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CVP Analysis: Sales Pr. Xunits=(FC+NI)/unit CM Sales Mix @ B/E, TCM = TFC=FC CM/U Compos. CM/U Original WACM/unit : $4 WACM/U Less: W.A. addtnl. VC= [1.3 + (3*.90)]/4: - $1 =New WACM/unit: $3 Cost Structure Change @ B/E: X=(TFC)/ (WACM 1) + NI/ (WACM 2) Cost Structure Change Below B/E: X= (FC 1)/ (WACM 1) + [(FC 2) + NI]/WACM2 *FC 1 = (WACM1)x(Units until cost structure Changes) *FC2=(TFC-FC1) Cost Structure Change BBE: X=(FC + NI 1)/ (WACM 1) + (NI 2)/ (WACM 2) *NI 1 = (Tot. units – B/E units) x (WACM1) DC v. AC Given: F.G: $19x9 BI. + Vp –Vs= EI Beg. Inv: $15,000 Prod. (Vp): $25,000 * FOH charged to per. Under DC= D x F Sales (Vs): $20,000 *FOH charged to per. Under AC= Vs x F Dir. Costs of manuf. 100,000 F.G. units (Same rate for 19x9 and Beg. Inv in 19x9)- Case IV Dir. Mat: $350,000 Dir. Labor: $700,000 D=100,000 hrs. $3.50 of the $7.50 is variable Var. Selling exp. = $2/unit sold Fixed S&A =$44,000/yr. Selling price = $30/unit *Under DC, find amt. of fixed OH charged to period in 19x9 (applied): F= FOHB/D F*D=FOHB Fixed OH Rate (F) = $7.50-$3.50 = $4 Amt. applied to per. = $4 x 100,000 DLhrs = $400,000 *Under absorption, the under/over applied fixed MOH in
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