Tarea 2 Cost Eng

Tarea 2 Cost Eng - 2-A2Cost Volume-Profit and Vending...

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Unformatted text preview: 2-A2Cost Volume-Profit and Vending MachinesMachine rental: 40 machines @ $ 43.50$1,740 Space Rental: 40 locations @ $ 28.801,1521,908Other fixed costs200Total monthly fixed cost$5,000 Other data followPer Unit Selling price$1.00 Cost of soft drink0.80Contribution margin $0.20 1. Monthly break even point (5,000/0.20)=25000Sales in dollars=$25,000.002. Net income for 36,000 units(11,000*0.20)=$2,200.00((3,848+2,304)/0.20)=30760Sales in dollars=$30,760.00(5,000/0.18)=27778Sales in dollars=$27,778.00(11,000*0.16)=$1,760.00Part-time wages to service the additional 40 machines 3. Break even point in, when the space rental cost was doubled4. Break even point for additional 0.02 per units sold5. New net income for additional 0.04 per unit sold in excess of the break event point, for 36,000 units soldPer $100 Sales 100%8020%unitsunitsunits2-A3Excercises in Cost-Volume - Profit Relationships*Budgeted data prediction for next year 800,000 revenue miles*Any level of volume between 700,000 and 900,000 revenue miles will have a fixes cost of $110,000Per Revenue Mile Average selling price (revenue)$1.50 Average varible expenses1.30*Break even point in revenue miles= 550000*Budgeted data prediction in revenue miles= 800000ComputeRevenueFixed CostVariable CostNet Income1. Budgeted net income$1,200,000.00 $110,000.00$1,040,000.00$50,000.002. New net income for the followin changes:a. 10% increase in sales price$1,320,000.00$110,000.00$1,040,000.00$170,000.00b. 10% increase in revenue miles$1,320,000.00$110,000.00$1,144,000.00$66,000.00c. 10% increase in varible expenses$1,200,000.00$110,000.00$1,144,000.00-$54,000.00d. 10% increase in fixed expenses$1,200,000.00$121,000.00$1,040,000.00$39,000.00$1,234,800.00$110,000.00$1,092,000.00$32,800.00$1,116,000.00$110,000.00$936,000.00$70,000.00$1,260,000.00$121,000.00$1,092,000.00$47,000.00e. Average decrease in selling price of 0.03 per revenue mile and 5% increase revenue miles.f. Average increase in selling price of 0.05 and 10% decrease in revenue miles.g. 10% increase in fixed expenses in the form of more advertising and a 5% increase in revenue miles. 2-36Fixed costs$48$15,000,0001. Manager estimates she can sells 800,000 cartons at the $48 price.what is the largest variable cost per carton General Mills can pay and still achieve a profit of $ 1 million?Net income= Revenue - Fixed costs - Variable costsVariable costs= Revenue - Fixed costs - Net incomeRevenueFixed costsNet incomeVariable costs$38,400,000$15,000,000$1,000,000$22,400,000VarCost per unit= $282. Supose varible cost is $30 per carton.What profit or loss would General Mills expect? RevenueFixed costsVariable costs$38,400,000$15,000,000$24,000,000-$600,000Sale cost ($/carton)Net income (loss)2-35Motel Rental *The motel operates 365 days per year....
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Tarea 2 Cost Eng - 2-A2Cost Volume-Profit and Vending...

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