Uploaded by ehab

cost example

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sales
Fixed manufacturing
Fixed marketing and adm.
Total fixed
Total variable
unit price
Unit variable manufacturing
Unit variable marketing
260000
25000
15000
50000
140000
80
44
4
a) Monthly profit when sales 260000
70000
Sales
(-) VC
(-) FC
PROFIT
260000
140000
50000
70000
B) No. of units sold that would produce operating profit of 20000
Units to achieve profit = (FC+profit)/C
c) sales in dollars to earn operating profit 10000
Revenue to achieve profit = (FC+prof
d) No. of units sold in the month of april
No. of units sold = Sales / unit price =
e) No. of units sold that would produce operating profit 10% of sales
Sales - vc - fc = profit
80 Q - 48Q - 50000 = 8Q
hieve profit = (FC+profit)/Cmu
= (50000+20000)/(80-48)
=2187
o achieve profit = (FC+profit)/Cm%
= (50000+10000)/((80-48)/80)
=150000
s sold = Sales / unit price = 260000/80
- 50000 = 8Q
=3250 unit
 80 Q - 48Q - 8Q = 50000
Q = 2083 unit
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