# Hsm/260 Final

Submitted By tleetracy
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HSM/260 | Fixed Cost, Variable Cost, and Break | Week Four Assignment | | Teresa Tracy | 9/9/2012 |

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(A) High month subtracted by the low month 4900-3500=1400
(B) High costs subtracted by the low costs 26000-20500=5500
(C) Variable cost per meal this is done by dividing B by A rounded to 3.93
(D) Variable cost. This is done by taking the high month (December) for meals served multiplied by the answer from (C) Variable cost per meal. 4900x3.93=19257
(E) To figure the Fixed Cost take the answer from (D) and subtract it from the high month (December) for total costs. 2600-19257=6743
(F) Service price: \$5.77 per meal.
Now the Break Even Point:
P=Unit cost or price of the service F=5.77
X= Amount of service to be provided (this is unknown)
A= Fixed Cost E =6743
B= Variable Cost (Here you want variable cost per meal) C=3.93
PX=A+BX=
5.77X=6743+3.93X
5.77X-3.93X=6743+3.93X-3.93X
1.84X=6743 =
X=3664.67 monthly BEP
3664.67*12=43976.04 BEP Fiscal Year
10.1
The fixed cost is 6743. The variable cost is 3.928, which I rounded to 3.93. 43976 meals a year need to be provided in order to reach the BEP. If 45,000 meals contracts in the City of Westchester are completed the city will earn \$1884.16. I received this by taking 3.93 for 5.77 and getting 1.84. Then I took 43976 from 45000 and got 1024 which I multiplied by 1.84 receiving 1884.16.
10.2
The new BEP is 638.71, which I will round to 639. The new BEP is a feasible solution because it earns a profit of \$15.50. The slack capacity is 650-639=11 I came to that answer by subtract the subscription first received for the anticipated…...

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