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Student Name:
Class:
270,000$ «- Correct!
60$ «- Correct!
4,500 «- Correct!
270,000$ «- Correct!
30.00% «- Correct!
900,000$ «- Correct!
900,000$ «- Correct!
630,000 «- Correct!
270,000$ «- Correct!
270,000 «- Correct!
$0 «- Correct!
Problem 21-02A
McGraw-Hill/Irwin
Instructor
XCITE EQUIPMENT CO.
Contribution margin ratio
Fixed costs
Break-even in sales units:
Break-even in sales dollars:
Break-even point in units:
Contribution margin per unit
Fixed costs
Net income
Fixed costs
Contribution margin
Variable costs
Sales
Break-even point in sales dollars:
(at Break-Even) Product XT
Contribution Margin Income Statement
XCITE EQUIPMENT CO.
200$
270,000$
700,000
140$
4,500
Check figures:
(1) Break-even sales units
XCITE EQUIPMENT CO.
Given Data P21-02A:
Selling price per 100 yards
Fixed costs
Maximum capacity in yards
Forecasted variable costs per 100 yards
Student Name:
Class:
4.00$ «- Correct!
2.00 «- Correct!
1.00 «- Correct!
0.50 «- Correct!
7.50$ «- Correct!
25.00$ «- Correct!
17.50 «- Correct!
70% «- Correct!
525,000$ «- Correct!
750,000$ «- Correct!
30.00$ «- Correct!
22.50 «- Correct!
Problem 21-06A
McGraw-Hill/Irwin
Instructor
Computation of Break-Even
BERTRAND COMPANY
New variable costs and expenses for both Plans:
Materials costs
Direct labor cost
Overhead variable costs
Selling and admin. costs
Total variable costs
Plan 1:
Sales price per unit
Contribution margin
Contribution margin ratio
Total fixed costs
Break-even (dollars)
Plan 2:
Selling price
Contribution margin
40,000
25$
200,000$
325,000$
8.00$
5.00$
1.00$
0.50$
50%
60%
45,000
20%
10%
30%
750,000$
700,000$
122,500$
199,500$
Fixed selling and admin. expenses
BERTRAND COMPANY
Given Data P21-06A:
Units sold
Price per unit
Fixed manufacturing costs
Plan 2:
Variable costs per unit:
Material
Direct labor
Variable overhead costs
Variable selling and admin. expenses
Cost decreases using new material:
Material costs
Direct labor costs
Factory capacity in units
Plan 1:
Price and sales levels do not change
Break-even: Plan 2
(2) Net income: Plan 1
Net income: Plan 2
Price increase
Unit sales volume decrease
Income tax rate
Check figure:
(1) Break-even: Plan 1
