管理企业会计ch3.docVIP

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管理企业会计ch3.doc

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3-16 (10 min.) CVP computations. Variable Fixed Total Operating Contribution Contribution Revenues Costs Costs Costs Income Margin Margin % a. $2,000 $ 500 $300 $ 800 $1,200 $1,500 75.0% b. 2,000 1,500 300 1,800 200 500 25.0% c. 1,000 700 300 1,000 0 300 30.0% d. 1,500 900 300 1,200 300 600 40.0% 3-21 (10 min.) CVP analysis, income taxes. 1. Monthly fixed costs = $65,000 + $75,000 + $12,000 = $152,000 Contribution margin per unit = $29,000 – $25,000 – $600 = $ 3,400 Breakeven units per month = = = 45 cars 2. Tax rate 25% Target net income $69,000 Target operating income = $92,000 =72 cars 3-23 (30 min.) CVP analysis, sensitivity analysis. 1. SP = $25.00 ( (1 – 0.20 margin to bookstore) = $25.00 ( 0.80 = $20.00 VCU = $ 5.00 variable production and marketing cost 2.00 variable author royalty cost (0.10 ( $20.00) $ 7.00 CMU = $20.00 – $7.00 = $13.00 per copy FC = $ 630,000 fixed production and marketing cost 4,000,000 up-front payment to Washington $4,630,000 Solution Exhibit 3-23A shows the PV graph. Solution Exhibit 3-23A 2a. = = = 356,154 copies sold (rounded up) 2b. Target OI = = = = 586,923 copies sold (rounded up) 3a. Decreasing the normal bookstore margin to 10% of the listed bookstore price of $25 has the following effects: SP = $25.00 ( (1 – 0.10) = $25.00 ( 0.90 = $22.50 VCU = $ 5.00 variable production and marketing cost + 2.25 variable author royalty cost (0.10 ( $22.50) $ 7.25 CMU = $22.50 – $7.25 = $15.25 per copy = = = 303,607 copies sold (rounded up) The breakeven point decreases from 356,154 copies in requirement 2 to 303,607 copies. 3b. Increasing the listed bookstore price to $32.50 while keeping the bookstore margin at 20% has the following effects: SP = $32.50 ( (1 – 0.20) = $32.50 ( 0.80 = $26.00 VCU