dap an chap 21

dap an chap 21 - PRACTICE EXERCISES PE 211A a. $28 per unit...

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PRACTICE EXERCISES PE 21–1A a. $28 per unit = ($250,000 – $180,000)/(5,000 – 2,500) b. $110,000 = $250,000 – ($28 × 5,000), or $180,000 – ($28 × 2,500) PE 21–2A a. $10% = ($20 – $18)/$20, or ($300,000 – $270,000)/$300,000 b. $2 per unit = $20 – $18 c. Sales. .............................................. $300,000 (15,000 units × $20 per unit) Variable costs . ............................... 270,000 (15,000 units × $18 per unit) Contribution margin. ..................... $ 30,000 (15,000 units × $2 per unit) Fixed costs. .................................... 10,000 Income from operations. ............... $ 20,000 PE 21–3A a. 5,000 units = $25,000/($25 – $20) b. 3,125 units = $25,000/($28 – $20) 86
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EXERCISES Ex. 21–1 1. Mixed 2. Variable 3. Variable 4. Variable 5. Variable 6. Mixed 7. Variable 8. Variable 9. Variable 10. Variable 11. Fixed 12. Variable 13. Fixed 14. Fixed 15. Fixed Ex. 21–2 a. Cost Graph Four b. Cost Graph Four c. Cost Graph One d. Cost Graph Two e. Cost Graph Three Ex. 21–3 1. f. 2. b. 3. e. 4. d. 5. b. 6. a. 88
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Ex. 21–4 1. h. 2. c.
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dap an chap 21 - PRACTICE EXERCISES PE 211A a. $28 per unit...

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