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# Week 5 individual assignment

BE18-8
Selling price \$600
Variable Cost per unit \$300
Fixed cost \$258,000
Mathematical Equation
\$600Q=\$300+\$258,000
\$300Q=\$258,000
Q=800 units
Contribution margin per unit \$300, or (\$600-\$300)
X=\$258,000/\$300
X=800 units
BE18-10
1-0.62=.38
(\$187,800+\$70,296)/.38=\$258,096/.37=\$679,200
BE18-11
Margin of Safety \$1,190,000-\$809,200= \$380,800
Margin of Safety Ratio \$380,800/\$1,190,000= 32%
BE19-16
Direct Materials
Direct Labor
Total Production Costs

E19-17

\$14,453
\$25,675
\$31,964
\$72,092

## Part A) Unit Cost

Direct Marterials
Direct Labor
Manufacturing cost per unit

\$7.88
\$2.57
\$6.04
\$16.49

Sales

\$2,115,750

## Variables Cost of Goods

\$1,329,094
\$330,460
\$1,659,554

Contribution Margin

\$456,196
\$247,345
\$252,105
\$499,450

Net Income/(Less)

(\$43,254)

Direct Materials

\$7.88

Direct Labor

\$2.57

\$6.04

\$2,59

\$19.08

Part D) Income
Sales

\$2,115,750

\$1,537,848

Gross profit

\$577,902