举一反三
- Blue Co sells a single product with a break-even point of 25,000 units. The selling price is $20 per unit and the fixed costs are $75,000.How many units, in excess of break even, have to be sold to achieve a net profit of $60,000? A: 6,750 B: 20,000 C: 31,750 D: 45,000
- If the sales price per unit is $20, the unit contribution margin is $8, and total fixed costs are $24,000, the break‑even point in units is: A: a. 3,000 B: b. 1,200 C: c. 857 D: d. 2,000
- Cost-based pricing adds a desired profit margin to the cost of producing a product.
- Falls Company has budgeted sales of $120,000 based on 80,000 units. The margin of safety is $1,000. What is the break-even point in dollars?
- The above figure shows a firm in monopolistic competition. At the profit maximizing level of output, excess capacity for the firm is equal to A: 0 units per day. B: 4 units per day. C: 8 units per day. D: 16 units per day
内容
- 0
Johnston Company wants to double production of Product X from 1,000 units to 2,000 units. The variable manufacturing cost per unit is $10. The variable nonmanufacturing cost per unit is $20. There are no fixed costs. The selling price per unit is $50. What is the incremental cost of the proposed change?
- 1
Werth Company produces tie racks. Its estimated fixed costs for the year are $288,000, and the estimated variable costs per unit are $14. Werth expects to produce and sell 60,000 racks at a price of $20 per unit. How many units will be sold at breakeven? A: 48,000. B: 3,600. C: 14,400. D: 20,571.
- 2
The break-even point is the point at which ________. A: the total revenue and total costs lines intersect B: demand equals supply C: the production of one more unit will not increase profit D: the company can pay all of its long-term debt E: a firm's profit goal is reached
- 3
Perez Company had the following information available: Expected Costs and Selling Price Based on 5,000 Units: Variable manufacturing costs per unit $32 Fixed manufacturing costs per unit $20 Selling price per unit $70 Expected production level 5,000 units In the flexible budget at 15,000 units, what is the total manufacturing cost?
- 4
Beckham Company has the following information available: Selling price per unit $100 Variable cost per unit $55 Fixed costs per year $400,000 Expected sales per year 20,000 units What is the expected operating income for a year?