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NOOR NADIAH BT ROSLI (821874)

QUESTION:

Determine the quantity of RC1 and Rc2 that Breeden needs to sell to achieve
annual target profit of $210,000.

SOLUTION:

cost +Target profit


Break Even point produce the desire profit=
Total contribution

1. Variable cost per unit

RC1 RC2
Produce and
10,000 units 5,000 units
sell per month
Ratio 2 1
Variable direct
Total Per Unit Total Per Unit
cost
32,000

55,000 5,000

10,000
Parts $55,000 $32,000

$ 5.50 $ 6.40

21,000
35,000
5,000
10,000
Direct labor $35,000 $21,000
$ 4.20
$ 3.50
TOTAL
$90,000 $53,000
DIRECT
53,000
90,000
TOTAL 5,000
10,000
DIRECT PER
UNIT
$ 10.6
$ 9.00

Variable overhead = $21,000


21,000

3 (total ratio)
$ 7,000

Supplies $ 7000 x 2=$ 14,000 $ 7000 x 1=$ 7,000


NOOR NADIAH BT ROSLI (821874)

$ 14,000 $ 7,000

Variable 10,000 5,000
overhead per
unit
$ 1.40 $ 1.40
TOTAL
VARIABLE $ 9.00+ $ 1.40=$ 10.40 $ 10.60+ $ 1.40=$ 12.00
COST PER
UNIT
CONTRIBUTI
ON PER $ 20$ 10.40=$ 9.60 $ 23$ 12=$ 11
UNIT
(SP-VC)

2. Fixed cost

Manufacturing cost $ $
Occupancy (utilities, rent,
15,000
maintenance )
Equipment maintenance 17,000

Equipment depreciation 8,000


Quality control and production
15,000
engineering
Manufacturing administration 36,000

TOTAL MANUFACTURING COST 91,000

Selling and administrative 40,000

TOTAL FIXED COST 131,000

3. Contribution per unit

RC1 RC2
Ratio 2 1

Contribution per unit 2 x $ 9.60=$ 19.20 1 x $ 11.00=$ 11.00

$ 19.20+$ 11.00
TOTAL
$ 30.20

4. RC1 and RC2 unit to achieve profit $210,000

RC1 RC2
Target profit $ 210,000 12 month=$ 17,500
each month
NOOR NADIAH BT ROSLI (821874)

Ratio 2 1

cost +Target profit


Break Even point produce the desire profit=
Total contribution

( $ 131,000+$
$ 30.20
17,500
)x 2 ( $ 131,000+$
$ 30.20
17,500
)x 2
9834 unit 4917 unit

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