ILAWATI BINTI HASSIM

DDG7

881012-26-5018

TUGASAN 6: ANALISIS CVP

EXERCISE 6.1

1. The sales volume is increase of 100 unit:

Total Per units

Sales (10 100 units) 353 500 $35.00

(-) Variable expenses 200 000 $20.00

Contribution Margin 153 500 $15.00

(-) Fixed expenses 135 000

Net Operating Income 18 500

2. The sales volume is decrease of 100 unit:

Total Per units

Sales (9 900 units) 346 500 $35.00

(-) Variable expenses 200 000 $20.00

Contribution Margin 146 500 $15.00

(-) Fixed expenses 135 000

Net Operating Income 11 500

3. The sales volume is 9 000 unit:

Total Per units

Sales (9 000 units) 315 000 $35.00

(-) Variable expenses 200 000 $20.00

Contribution Margin 115 000 $15.00

(-) Fixed expenses 135 000

Net Operating Income (20 000)

EXERCISE 6.5

Selling $15

Variable expenses $12

Fixed expenses $4 200

Q1.

Sales = Variable expenses + Fixed expenses + Profits

($15 x Q) = ($12 X Q) + $1 400 + $0

$15Q = $12Q + $1 400 + $0

$3Q = $1 400

Q = $1 400/$3

Q = 1 400 Woven Basket

Sales = $15 x 1 400

= $21 000

Q2.

Sales in Dollars:

X = 0.80X + $4 200 + $0

0.20X = $4 200

X = $4 200/0.20

X = $21 000
Q3.

Break even point unit sold = Fixed expenses

Units contribution Margin

= $4 200

$3

= 1 400 woven basket.

Q4.

Break even point in total dollars = Fixed Expenses

CM Ratio

= $4 200

0.20

= $21 000.