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  3. M company is a manufactory which produce

M company is a manufactory which produce

题库总管2019-12-17  17
问题 <P>M company is a manufactory which produces toys.The budgeted production and sales of the company are both expected to be 200 units in the coming year,  the budgeted selling price is $ 370 per unit.  The following information mimes to the costs of producing 200 toys:</P><P>Per unit  ($)    Total  ($)</P><P>Direct material costs                        1 50            30 000</P><P>Direct labor costs                            80            1 6 000</P><P>Variable production overheads                 50            10 000</P><P>Variable selling and administration overheads  30           6 000</P><P>Fixed production overheads                                   6 000</P><P>Fixed selling and administration overheads                    3 000</P><P>Requirement：</P><P>A.Calculate the total contribution margin.</P><P>B.Calculate the amounts of profit at the budgeted level of production.</P><P>C.Calculate the break - even point in units and the margin of safety.</P><P>D.If M company desires a profit of$4 800,  calculate the number of units that it must produce and sell.</P>
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解析<P>A.Total contribution margin=370*200 - (150 +80 +50 +30) *200 =12 000</P><P>B.The amounts of profit at the budgeted level of production=12 000 -(6 000 +3 000) =3 000</P><P>C.Break - even point in units= (6 000 +3 000)/(3 70 - 310) =150 </P><P>The marsin of safety= (200 - 150) *370 =18 500</P><P>D.4 800= (370 - 310) *Q-9 000</P><P>The number of units = (4 800 +9 000)/ (370 -310) =230</P>
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