In: Accounting
6.Find the break-even point in number of
customers:
A.Fixed costs: PhP113,231.64; contribution margin: PhP2.28
B.Contribution rate: 0.60; sales per price unit: PhP18.20; fixed
costs: PhP219,423.16
7..Find the peso sale:
A.Fixed costs: PhP60,000.00; profit: PhP18,000.00; sales price per
unit: PhP8.00; variable cost per unit: PhP5.00
B.Variable rate: 0.45; profit: PhP21,758.10; fixed costs:
PhP58,382.00
C.Sales price per unit: PhP16.60; profit: PhP21,220.00;
contribution margin: PhP9.29; fixed costs: PhP126,000.00
8.Find the number of customers:
A.Profit: PhP33,603.00; sales price per unit: PhP17.00; fixed
costs: PhP97,197.00; contribution rate: 0.60
B.Fixed costs: PhP58,922.00; profit: PhP9,838.00; contribution
margin per unit: PhP3.82
9.Find the fixed costs:
https://t.co/pSvD2C7sAO sales: PhP104,672.00; profit: PhP18,000.00;
variable rate: 0.42
B.Sales price per unit: PhP14.60; profit: Php34,000.00; number of
customers: 26,712; variable rate: 0.35
10.Find the profit:
A Fixed costs: PhP82,449.40; total sales: PhP167,543.20; variable
cost: PhP55,629.60
Variable rate: 0.40; number of customers: 26,412; B.fixed costs:
PhP193,764.40; sales price per unit: PhP17.60
https://t.co/GAB5ffE0uT sales: PhP190,830.66; variable cost per
unit: PhP5.64; fixed costs: PhP75,919.70; sales price per unit:
PhP16.22
6.
A. Break-even point = Fixed Cost/Contribution Margin = PhP 113,231.64/PhP 2.28 = 49,663 number of customers
B. Break-even point = Fixed Cost/Contribution Margin = PhP 219,423.16/PhP 0.60 = 365,705.267 = 365,705 number of customers.
7.
A. Total Contribution = Fixed Cost + Profit = PhP 60,000.00 + PhP 18,000.00 = PhP 78,000.00
Contribution per unit= Sales price per unit- Varible cost per unit = PhP 8- PhP 5 = PhP 3
Number of sales unit = Total Contribution/Contribution per unit = PhP 78,000.00/PhP 3 = 26,000 units
Total Sales = Number of sales units* Selling Price per unit = 26,000*PhP 8 = PhP 208,000
B. Total Contribution = Fixed Cost + Profit = PhP 58,382.00 +PhP 21,758.10 = PhP 80,140.1
Contribution Rate+ Varible Rate = 1
Contribution Rate = 1- Varible Rate = 1- 0.45 = 0.55
Sales Units = Total Contribution/Contribution Rate = PhP 80,140.1/0.55 = 145,709.27 = 145,709
Total Sales = Total Contribution + Total Varible cost = PhP 80,140.1 + (0.45*145,709) = PhP 80,140.1 + PhP 65,569 = PhP145,709.1
C. Total Contribution = Fixed Cost + Profit = PhP 126,000+ PhP 21,220 = PhP 147,220
Sales Units = Total Contribution / Contribution per unit = PhP 147,220/9.29 = 15,847
Total Sales = Selling Price * Sales units = PhP 16.60* 15,847 = PhP 263,060
8.
A. Total Contribution = Fixed Cost + Profit = PhP 97,197 + PhP 33,603 = PhP 130,800
Number of Customer = Total Contribution / Contribution per unit = PhP 130,800/0.60 = 218,000
B. Total Contribution = Fixed Cost + Profit = PhP 58,922 + PhP 9,838 = PhP 68,760
Number of Customer = Total Contribution / Contribution per unit = PhP 68,760/3.82 = 18,000
9.
A. Contribution Rate+ Varible Rate = 1
Contribution Rate = 1- Varible Rate = 1- 0.42 = 0.58
don't have number of customer detail , so cannot be calculated. some data is missing.
B. Contribution price per unit = Sales price per unit - varible rate per unit = PhP 14.60 - 0.35 = PhP 14.25
Total contribution = Contribution per unit * no. of customer = PhP 14.25* 26,712 = PhP 380,646
Fixed Cost = Total Contribution - Profit = PhP 380,646 - PhP 34,000 = PhP 346,646
10.
A. Profit = Total Sales - Fixed Cost - Varible Cost = PhP167,543.20 - PhP82,449.40 - PhP55,629.60 = PhP 29,464.2
B. Total Sales = Sales Price* number of customer = PhP 17.60* 26,412 = PhP 464,851.2
Total Varible cost = Variable Rate * number of customer = PhP 0.40* 26,412 = PhP 10,564.8
Profit = Total Sales - Fixed Cost - Varible Cost =PhP 464,851.2 - PhP193,764.40 - PhP 10,564.8 = PhP 260,522
C. Number of customer = Sales / sales ptice = PhP190,830.66/PhP16.22 = 11765.14 = 11,765
Total Varible cost = Variable Rate * number of customer = PhP5.64*11,765 = PhP 66,354.6
Profit = Total Sales - Fixed Cost - Varible Cost = PhP190,830.66 - PhP75,919.70 - PhP 66,354.6 = PhP 48,556.36