管理会计讲义3.pptVIP

3-* * You are right. The increase in net operating income is 44.2%. 3-* * We add the desired profit to the fixed cost and divide by the unit contribution of $1.13. The company must sell 3,363 cups of coffee to reach its profit goal. 3-* * The Coffee Klatch wants to earn a monthly profit of $2,500. How many sales dollars must be generated to attain the target profit level? 3-* * We add the desired profit to the fixed cost and divide by the contribution margin ratio (.758). The company must generate $5,011 sales in order to reach its target profit of $2,500. 3-* * Learning objective number 6 is