Chapter 5 SolutionsWord文件下载.docx
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Chapter 5 SolutionsWord文件下载.docx
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(b)
$8.00
perunit
Thecontributionmarginperunit($8)canalsobederivedbycalculatingthesellingpriceperunitof$20($20,000÷
1,000units)anddeductingthevariableexpenseperunitof$12($12,000÷
1,000units).
2.Thecontributionmarginratioiscalculatedasfollows:
Totalsales(b)
$20,000
Contributionmarginratio(a)÷
40%
3.Thevariableexpenseratioiscalculatedasfollows:
Totalvariableexpenses(a)
$12,000
Variableexpenseratio(a)÷
60%
4.Theincreaseinnetoperatingiscalculatedasfollows:
Contributionmarginperunit(a)
Increaseinunitsales(b)
1
unit
Increaseinnetoperatingincome(a)÷
5.Ifsalesdeclineto900units,thenetoperatingwouldbecomputedasfollows:
Total
PerUnit
Sales(900units)
$18,000
$20.00
Variableexpenses
10,800
12.00
Contributionmargin
7,200
$
8.00
Fixedexpenses
6,000
Netoperatingincome
1,200
TheFoundational15(continued)
6.Thenewnetoperatingincomewouldbecomputedasfollows:
$19,800
$22.00
9,000
$10.00
3,000
7.Thenewnetoperatingincomewouldbecomputedasfollows:
Sales(1,250units)
$25,000
16,250
13.00
8,750
7.00
7,500
1,250
8.Theequationmethodyieldsthebreak-evenpointinunitsales,Q,asfollows:
Profit
=UnitCM×
Q−Fixedexpenses
$0
=($20−$12)×
Q−$6,000
=($8)×
$8Q
=$6,000
Q
=$6,000÷
$8
=750units
9.Theequationmethodyieldsthedollarsalestobreak-evenasfollows:
=CMratio×
Sales−Fixedexpenses
=0.40×
Sales−$6,000
0.40×
Sales
Sales
0.40
=$15,000
Thedollarsalestobreak-even($15,000)canalsobecomputedbymultiplyingthesellingpriceperunit($20)bytheunitsalestobreak-even(750units).
10.Theequationmethodyieldsthetargetprofitasfollows:
$5,000
=$11,000
=$11,000÷
=1,375units
11.Themarginofsafetyindollarsiscalculatedasfollows:
Sales
Break-evensales(at750units)
15,000
Marginofsafety(indollars)
5,000
Themarginofsafetyasapercentageofsalesiscalculatedasfollows:
Marginofsafety(indollars)(a)
Sales(b)
Marginofsafetypercentage(a)÷
25%
12.Thedegreeofoperatingleverageiscalculatedasfollows:
Contributionmargin(a)
Netoperatingincome(b)
$2,000
Degreeofoperatingleverage(a)÷
4.0
13.A5%increaseinsalesshouldresultina20%increaseinnetoperatingincome,computedasfollows:
Degreeofoperatingleverage(a)
Percentincreaseinsales(b)
5%
Percentincreaseinnetoperatingincome(a)×
20%
14.Thedegreeofoperatingleverageiscalculatedasfollows:
$14,000
7.0
15.A5%increaseinsalesshouldresultin35%increaseinnetoperatingincome,computedasfollows:
35%
Exercise5-1(20minutes)
1.Thenewincomestatementwouldbe:
Sales(8,050units)
$209,300
$26.00
144,900
18.00
64,400
56,000
$
8,400
Youcangetthesamenetoperatingincomeusingthefollowingapproach.
Originalnetoperatingincome
$8,000
Changeincontributionmargin
(50units×
$8.00perunit)
400
Newnetoperatingincome
$8,400
2.Thenewincomestatementwouldbe:
Sales(7,950units)
$206,700
143,100
63,600
7,600
(-50units×
(400)
$7,600
Exercise5-1(continued)
3.Thenewincomestatementwouldbe:
Sales(7,000units)
$182,000
126,000
Note:
Thisisthecompany'
sbreak-evenpoint.
Exercise5-2(30minutes)
1.TheCVPgraphcanbeplottedusingthethreestepsoutlinedinthetext.Thegraphappearsonthenextpage.
Step1.Drawalineparalleltothevolumeaxistorepresentthetotalfixedexpense.Forthiscompany,thetotalfixedexpenseis$12,000.
Step2.Choosesomevolumeofsalesandplotthepointrepresentingtotalexpenses(fixedandvariable)attheactivitylevelyouhaveselected.We’llusethesaleslevelof2,000units.
Variableexpenses(2,000units×
$24perunit)
48,000
Totalexpense
$60,000
Step3.Choosesomevolumeofsalesandplotthepointrepresentingtotalsalesdollarsattheactivitylevelyouhaveselected.We’llusethesaleslevelof2,000unitsagain.
Totalsalesrevenue(2,000units×
$36perunit)
$72,000
2.Thebreak-evenpointisthepointwherethetotalsalesrevenueandthetotalexpenselinesintersect.Thisoccursatsalesof1,000units.Thiscanbeverifiedasfollows:
Q–Fixedexpenses
=($36−$24)×
1,000−$12,000
=$12×
=$12,000−$12,000
=$0
Exercise5-2(continued)
Exercise5-3(15minutes)
1.Theprofitgraphisbasedonthefollowingsimpleequation:
=($19−$15)×
Q−$12,000
=$4×
Toplotthegraph,selecttwodifferentlevelsofsalessuchasQ=0andQ=4,000.Theprofitatthesetwolevelsofsalesare-$12,000(=$4×
0−$12,000)and$4,000(=$4×
4,000−$12,000).
Exercise5-3(continued)
2.Lookingatthegraph,thebreak-evenpointappearstobe3,000units.Thiscanbeverifiedasfollows:
3,000−$12,000
=$12,000−$12,000=$0
Exercise5-4(10minutes)
1.Thecompany’scontributionmargin(CM)ratiois:
Totalsales
$300,000
Totalvariableexpenses
240,000
60,000
Totalsales(b)
CMratio(a)÷
2.Thechange
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