A.150,000
B.200,000
C.600,000
D.50,000
Number
10
(
CVP AND BREAKEVEN ANALYSIS)
Sam Company manufactures a single product. In the prior year, the company had
sales of P90,000, variable costs of P50,000, and fixed costs of P30,000. Sam expects
its cost structure and sales price per unit to remain the same in the current year,
however total sales are expected to increase by 20 percent. If the current year
projections are realized, net income should exceed the prior year’s net income by:
A.
100 percent
B.
80 percent
C.
20 percent
D.
50 percent
Number
11
(CVP AND BREAKEVEN ANALYSIS)
Antiporda, Inc. sells three products, A, B, and C.
The company sells three (3) units
of C for each unit of A and two (2) units of B for each unit of C.
Total fixed costs
amount to P760,000.
Product A’s contribution margin per unit is P2, Product B’s is
150% of A’s, and Product C’s is twice as much as B’s.
How many units of each
product must be sold to break-even?
Product A
Product B
Product C
A.
2,000
12,000
6,000
B.
20,000
120,000
60,000
C.
29,231
58,462
87,692
D.
69,091
414,546
207,273