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For some time the BD company has sold its entire output of canned goods to supermarket chains which?sell them as 'own label' products. One advantage of this arrangement is that BD incurs no marketing?costs, but there is continued pressure from the chains on prices, and margins are tight.?

As a consequence, BD is considering selling some of its output under the BD brand. Margins will be better?but there will be substantial marketing costs.?

The following information is available.?


For 20X3 the unit contribution on BD brand sales is expected to be 331/3% greater than 'own label' sales,?but variable marketing costs of 2c per can and fixed marketing costs of $400,000 will be incurred.?

31

【論述題】

?Prepare a contribution breakeven chart for 20X3 assuming that all sales will be 'own label'.?

?Prepare a contribution breakeven chart for 20X3 assuming that 50% of sales are 'own label' and?50% are of the BD brand.?

?Comment on the positions shown by the charts and your calculations and discuss what other?factors management should consider before making a decision.?

A company makes a single product with the following data:??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $? ? ? ? ? ? ? ? ? ? ? ? ? ?$?

Selling price? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?25?

Material? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 5?

Labour? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?7?

Variable overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?3?

Fixed overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 4??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? (19)?

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? ? ? ? ?–––?

Profit per unit ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?6??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?–––?

Budgeted output is 30,000 units.?

In relation to this data, which of the following statements is correct??

A

?The margin of safety is 40%?

B

?The contribution to sales ratio is 24%?

C

?The volume of sales needed to make a profit of $270,000 is 45,000 units?

D

?If budgeted sales increase to 40,000 units, budgeted profit will increase by $100,000?

The management accountant of Caroline plc has calculated the firm’s breakeven point from?the following data:?

Selling price per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$20?

Variable costs per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$8?

Fixed overheads for next year? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$79,104?

It is now expected that the product’s selling price and variable cost will increase by 8% and?5.2% respectively.?

These changes will cause Caroline’s breakeven point for next year to:??

A

?Rise by 9.0%?

B

?Rise by 2.8%?

C

?Fall by 2.8%?

D

?Fall by 9%?

?Edward sells two products with selling prices and contributions as follows:?



Edwards’s fixed costs are $1,400,000 per year.?

What is Edwards’s current breakeven revenue to the nearest $??

A

?$100,000?

B

?$200,000?

C

?$5,600,000?

D

?$5,894,737?

Edward sells two products with selling prices and contributions as follows:??



Edwards’s fixed costs are $1,400,000 per year.

?Edward now anticipates that more customers will buy the cheaper product G and that?budgeted sales will be 150,000 units for each product.?

If this happens what would happen to the breakeven revenue??

A

?Increase by the extra revenue from G of 50,000 × $20/u or $1,000,000?

B

?Decrease by the extra revenue from G of 50,000 × $20/u or $1,000,000?

C

?Increase by a different amount?

D

?Decrease by a different amount?

The following breakeven chart has been drawn for a company’s single product:?



Which of the following statements about the product are correct?

?(i) The product’s selling price is $10 per unit.?

(ii) The product’s variable cost is $8 per unit.?

(iii) The product incurs fixed costs of $30,000 per period.?

(iv) The product earns a profit of $70,000 at a level of activity of 10,000 units.?

A

?(i), (ii) and (iii) only?

B

?(i) and (iii) only?

C

?(i), (iii) and (iv) only?

D

?(i), (ii) and (iv) only?

?C/S ratio = P/V ratio × 100

A

True

B

?false

Which of the following is not a major assumption of breakeven analysis??

A

?It can only apply to one product or a constant sales mix.?

B

?Fixed costs are the same in total and unit variable costs are the same at all levels of output.?

C

?Sales prices vary in line with levels of activity.?

D

?Production level is equal to sales level.?