Cost Accounting A Managerial Emphasis (14th edition) Ch3资料.ppt

Effects of Sales Mix on Income What is the weighted-average budgeted contribution margin per unit? (80 ×60 + 30 ×40)/(60+40) =$60 What is the breakeven point? $4,500/60=75 units Effects of Sales Mix on Income What is the breakeven in dollars? Total CM:$80*60+$30*40=$6000 Total revenues: $200*60+$100*40=$16,000 Weighted-average CMR=37.5% Breakeven revenues: $4,500/37.5%=$12,000 There is no unique breakeven point if sales mix changes Learning Objective 8 Adapt CVP analysis to situations in which a product has more than one cost driver. Multiple Cost Drivers Variable costs may arise from multiple cost drivers or activities. A separate variable cost needs to be calculated for each driver. Multiple Cost Drivers Example Suppose that Mary will incur an additional cost of $10 for preparing documents associated with the sale of software to customers. Assume that the business sells 40 packages to 15 different customers. The cost structure depends on two cost drivers: 1. Number of units 2. Number of customers Multiple Cost Drivers Example Revenues: 40 × $200 $8,000 Variable costs: Software: 40 × $120 4,800 Documents: 15 × $10 150 Total 4,950 Contribution margin 3,050 Fixed costs 2,000 Operating income $ 1,050 What is the operating income from this sale? Multiple Cost Drivers Example Assume 40 packages are sold to 40 different customers. Revenues: 40 × $200 $8,000 Variable costs: Software: 40 × $120 4,800 Documents: 40 × $10 400 Total 5,200 Contribution margin 2,800 Fixed costs 2,000 Operating income $ 800 Multiple Cost Drivers There is no unique breakeven point when there are multiple cost drivers. Learning Objective 9 Distinguish between contribution margin and gross margin. Contribution Margin versusGross Margin Contribution income statement emphasizes contribution margin. Financial