《成本与管理会计》习题及答案 costacctg13_SolPPT_ch03

7. A 10% increase in fixed costs and a 10% increase in units sold 8. A 5% increase in fixed costs and a 5% decrease in variable costs
Exercise 3-20
CVP exercises The Doral Company manufactures and sells pens. Currently, 5,000,000 units are sold per year at $0.50 per unit. Fixed costs are $900,000 per year. Variable costs are $0.30 per unit. Consider each case separately.
2. Compute the new operating income for each of the following changes:
a. A $0.04 per unit increase in variable costs 5,000 ($0.50-$0.34)-$900,000 = $(100,000) b. A 10% increase in fixed costs and a 10% increase in units sold 5,000,000 (1.1) ($0.50 – $0.30)] – [$900,000 (1.1)] = $110,000 c. A 20% decrease in fixed costs, a 20% decrease in selling price, a 10% decrease in variable cost per unit, and a 40% increase in units sold [5,000,000 (1.4) ($0.40 – $0.27)] – [$900,000 (0.8)] = $190,000
G stands for given
3. A 5% increase in fixed costs 4. A 5% decrease in fixed costs
5. An 8% increase in units sold 6. An 8% decrease in units sold
Compute the budgeted operating income for each of the following deviations from the original budget data. (Consider each case independently.)
1. A 10% increase in contribution margin, holding revenues constant 2. A 10% decrease in contribution margin, holding revenues constant
Charles T. Horngren Srikant M. Datar George Foster Madhav Rajan Christopher Ittner
Cost Accounting A Managerial Emphasis thirteenth edition
This presentation includes: Exercises 3-19, 3-20, 3-24
1b. What is the present breakeven point in revenues?
Fixed costs /Contribution margin per unit = Breakeven units $900,000÷ [($0.50 – $0.30)] = 4,500,000 units Breakeven units × Selling price = Breakeven revenues 4,500,000 units × $0.50 per unit = $2,250,000 or: contribution margin ratio= selling price – variable costs selling price = $0.50-$0.30 = 0.40 0.50 Fixed costs ÷contribution margin ratio = breakeven revenues $900,000 ÷ 0.40 = $2,250,000
Exercise 3-19
CVP exercises The Super Donut owns and operates six doughnut outlets in and around Kansas City. You are given the following corporate budget data for next year: Revenues $10,000,000 Fixed costs $ 1,800,000 Variable costs $ 8,000,000 Variable costs change with respect to the number of doughnuts sold.
1a. What is the ቤተ መጻሕፍቲ ባይዱurrent annual operating income?
[Units sold (Selling price – Variable costs)] – Fixed costs = Operating income [5,000,000 ($0.50 – $0.30)] – $900,000 = $100,000