80 r35 926 units decrease in units 1158 units 926

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Unformatted text preview: rease in units = = 1,158 units – 926 units 232 units = = = SP – VC / no of units R240,000 – R135,000 / 3,000 units R35 CVP.07 – answer c Fixed expenses decrease by 20% CVP.08 – answer b CM per units Change in Net incomeAdditional units (300) x CM (R35 ) Less additional fixed cost - advertising Increase R14,000 (10,000) 4,000 CVP.09– answer d DOL 12 Net Operating income Net Operating income Compiled by Colin C Smith 2013 = = = = Contribution Margin/ Net Operating income (150000 x 0.15) – R135,000 / Net Operating income R22,500/12 R1,875 Page 2 of 2...
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This document was uploaded on 04/05/2014.

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