成本管撕理会计.docVIP

PAGE PAGE 711 CHAPTER 2 INTRODUCTION TO COST BEHAVIOR AND COST-VOLUME RELATIONSHIPS 2-A2 (20-25 min.) 1. Let N = number of units Sales = Fixed expenses + Variable expenses + Net income $1.00 N = $5,000 + $.80 N + 0 $.20 N = $5,000 N = 25,000 units Let S = sales in dollars S = $5,000 + .80 S + 0 .20 S = $5,000 S = $25,000 Alternatively, the 25,000 units may be multiplied by the $1.00 to obtain $25,000. In formula form: In units = = 25,000 units In dollars = = $25,000 2. The quick way: (36,000 - 25,000) x $.20 = $2,200 Compare income statements: Break-even