In: Finance
Cost-Volume-Profit Relations: Missing Data
Following are data from 4 separate companies. Supply the missing
data in each independent case
Case A | Case B | Case C | Case D | |
---|---|---|---|---|
Unit Sales | 1,000 | 800 | Answer | Answer |
Sales revenue | $20,000 | Answer | Answer | $60,000 |
Variable cost per unit | $10 | $2 | $10 | Answer |
Contribution margin | Answer | $800 | Answer | Answer |
Fixed Costs | $8,100 | Answer | $60,000 | Answer |
Net income | Answer | $600 | Answer | Answer |
Unit contribution margin | Answer | Answer | Answer | $13 |
Break-even point (units) | Answer | Answer | 4,000 | 2,000 |
Margin of safety (units) | Answer | Answer | 100 | 1,000 |
Case A | B | C | D | |
Unit sales | 1,000 | 800 | 4,100 | 3,000 |
Sales revenue | 20,000 | 2,400 | 102,500 | 60,000 |
Variable cost per unit | 10 | 2 | 10 | 7 |
Contribution margin | 10,000 | 800 | 61,500 | 39,000 |
Fixed costs | 8,100 | 200 | 60,000 | 26,000 |
Net income | 1,900 | 600 | 1,500 | 13,000 |
Unit contribution margin | 10 | 1 | 15 | 13 |
Break even point | 810 | 200 | 4,000 | 2,000 |
Margin of safety units | 190 | 600 | 100 | 1,000 |