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  3. 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

admin2011-01-14  92
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%
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