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Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 Decem
Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 Decem
admin
2011-01-14
78
问题
Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 December 2003.
$
Materials (100% variable) 300,000
Labor (25% variable) 200,000
Selling & distribution cost (20% variable) 50,000
Other costs (fixed) 170,000 720,000
Normally, the business sells 3,000 units at $300 each:
Required:
(a)Calculate the breakeven point in units and dollar sales.
(b)Calculate the contribution to sales ratio.
(c)Calculate the margin of safety in percentage.
选项
答案
(a) Total variable costs: $ Materials 300,000 Labor ($200,000×25%) 50,000 Selling & distribution cost ($50,000×20% ) 10,000 360,000 Variable cost per unit =$360,000 / 3,000 =$120 Contribution per unit =Selling price - Variable cost =$300 -$120 =$180 Breakeven point (in units) = Fixed cost / Contribution per unit = ($200,000×75% +$50,000×80% +$170,000)/$180 = $360,000/$180 = 2,000 units Breakeven point (dollars sales) = Breakeven units × Selling price per unit = 2,000×$300 = $600,000 (b) the contribution to sales ratio = $180 / $300×100% = 60% (c) the margin of safety = (Current sales - breakeven sales) / Current sales×100% = (3,000×$300-$600,000)/$900,000×100% = 33.3%
解析
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0
中级(会计)
原金融专业英语(FECT)
金融英语(FECT)
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