# Introduction to Managerial Accounting Ch 5 Foundational 15

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Submitted By ChrisCE
Words 371
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% Sales Variable expenses Contribution Margin Fixed Expenses Net operating income \$ 20,000.00 \$ 12,000.00 \$ 8,000.00 \$ 6,000.00 \$ 2,000.00

per unit \$ 100% \$ 20.00 60% \$ 12.00 40% \$ 8.00

1.

Total contribution margin Total units sold Contribution margin per unit

\$ \$

8,000.00 1,000 units 8.00 per unit

2.

Total contribution margin Total sales Contribution margin ratio

\$ 8,000.00 \$ 20,000.00 40%

3

Total variable expenses Total sales Variable expense ratio

\$ 12,000.00 \$ 20,000.00 60.00%

4

Contribution margin per unit Increase in unit sales Increase in net operating income Units 900

\$ \$

8.00 per unit 1 unit 8.00 Per unit \$ 20.00 \$ 12.00 \$ 8.00

5. Sales Variable expenses Contribution margin Fixed expenses Net operating income 6. Sales Variable expenses Contribution margin Fixed expenses Net operating income

\$ 18,000.00 \$ 10,800.00 \$ 7,200.00 \$ 6,000.00 \$ 1,200.00

Units 900

Per unit \$ 16,200.00 \$ 18.00 \$ 9,720.00 \$ 10.80 \$ 6,480.00 \$ 7.20 \$ 6,000.00 \$ 480.00

7

Sales Variable expenses Contribution margin Fixed expenses Net operating income

1250

\$ 25,000.00 \$ 16,250.00 \$ 8,750.00 \$ 7,500.00 \$ 1,250.00

\$ \$ \$

20.00 13.00 7.00

8

Profit

\$6,000.00 \$8.00

= = = = = =

Unit CM X Q - Fixed expenses

750

units

9.

Profit

\$6,000.00 40.00%

= = = = =

CM ration X Sales - Fixed Expenses

\$15,000

10

Profit

\$5000+\$6000 \$8 11 Sales Break-even sales at units Margin of safety (in dollars) Margin of safety (in dollars) Sales Margin of safety percentage

= = = = = =

Unit CM X Q - Fixed expenses

1,375 \$ 20,000.00 \$ 15,000.00 \$ 5,000.00 \$ 5,000.00 \$ 20,000.00 25.00%

Units

12

Contribution margin Net operating income Degree of operating leverage Degree of operating leverage % increase in sales % increase in net operating income

\$ \$

8,000.00 2,000.00 4.0 4 5% 20%

13

14

Contribution margin Net operating income Degree of operating leverage

\$ \$

14,000 2,000

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