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  • Doyle's Candy

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    Dave Mathews
    353 visualizzazioni1 pagina
    Current cont. Margin percentage= 3. / 9. = 40%. With a 15% increase in variable production costs, (to5.52$, giving total UVC of 6.48$), the selling price per box is: UR=6,48$ / (1-0,40) = $ 10,8.

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    Current cont. Margin percentage= 3. / 9. = 40%. With a 15% increase in variable production costs, (to5.52$, giving total UVC of 6.48$), the selling price per box is: UR=6,48$ / (1-0,40) = $ 10,8.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Scarica in formato DOCX, PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    353 visualizzazioni1 pagina

    Doyle's Candy

    Caricato da

    Dave Mathews
    Current cont. Margin percentage= 3. / 9. = 40%. With a 15% increase in variable production costs, (to5.52$, giving total UVC of 6.48$), the selling price per box is: UR=6,48$ / (1-0,40) = $ 10,8.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Scarica in formato DOCX, PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    di 1

    c 

       
    a.)
    Break-even Volume: Fixed Costs / Unit
    =1.056.000/(9.60-5.76)=275.000 boxes.

    b.)
    Current cont. Margin percentage= 3.84 / 9.60 = 40%. In general, abbreviating contribution margin
    percentage as CMP:

    CMP=UR-UVC / UR
    UR= UVC / (1-CMP)
    With a 15% increase in variable production costs, (to5.52$, giving total UVC of 6.48$), the selling
    price per box is:
    UR=6,48$ / (1-0,40) = $ 10,8

    c.)
    Projected IS:

    Revenues (390.000 * 9.60)


    Variable Costs (390.000 * 5.76)
    Contribution
    Fixed Costs
    Income before Tax
    Taxes (%40)
    Net Income After Tax

    in USD
    3.744.000
    2.246.400
    1.497.600
    1.056.000
    441.600
    176.640
    264.960

    Income before taxes = (UR UVC) * X TFC


    441.600 = (9,60-6.48) * X 1.056.000
    X= 480.000 boxes
    TR= 480.000 * 9.6 = 4.608.000

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