359cheat sheet

# 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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## This note was uploaded on 03/20/2008 for the course ACC 359 taught by Professor Atiase during the Fall '07 term at University of Texas.

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