首页
财务会计
医药卫生
金融经济
考公考编
外语考试
学历提升
职称考试
建筑工程
IT考试
其他
登录
外语考试
M company is a manufactory which produce
M company is a manufactory which produce
题库总管
2019-12-17
58
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>
选项
答案
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>
转载请注明原文地址:https://ti.zuoweng.com/ti/yuDfKKKQ
相关试题推荐
Thecompanyissuesanannualreporte
Thecompanytakesenvironmentalissuesi
Thecompanyenduredheavyfinancialloss
Thisequipmentcanproducevividimages
Thisequipmentcanproducevividimages
Thetestproduceddisappointingresults.
共用题干 AcompanyinPhoenix,Arizona,says
Thecompanyissuesanannualreportever
Mcompanyisamanufactorywhichproduce
NCompanymanufacturesakindofproduct
随机试题
32岁,男性,突然不规则发热20余日,于5月8日急诊入院。查体:巩膜黄染,肝脾在
冠状动脉粥样硬化心脏病的危险因素有很多,以下人群中,更容易得冠心病的是 A、3
管道和设备工程 用过氯乙烯、酚醛树脂、聚氯乙烯等有机材料制作的通风机的优点有(
在大气、淡水、海水中很稳定,对硫酸、磷酸、亚硫酸、铬酸和氢氟酸等则有良好的耐蚀性
自我管理程序依据的原理是()。单选
下列各项,不属传染病基本特征的是
下列关于农业的说法错误的是()。
2004-122.下列选项中,属于阴证范畴的是 A.阴邪致病B.病势向内C
药物与血浆蛋白结合后( )A.效应增强B.吸收减慢C.吸收加快D.代谢减慢E.转运受阻
能够自动适应经济发展周期变化,发挥“内在稳定器”作用的是()。A.增值税B.消费税C.所得税D.车船税