M company is a manufactory which produces toys.The budgeted production and sales
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 budgemd selling price is$370 per unit.The following information mimes to the costs of producin9 200 toys:
Per unit($)
Total($)
Direct material costs
l 50
30 000
Direct labor costs
80
1 6 000
Variable production overheads
50
1 0 000
Variable selling and administration overheads
30
6 000
Fixed production overheads
6 000
Fixed selling and administration overheads
3 000
Requirement:
A.Calculate the total contribution margin.
B.Calculate the amounts of profit at the budgeted level of production.
C.Calculate the break-even point in units and the margin of safety.
D.If M company desires a profit of$4 800,calculate the number of units that it must produce and sell.
正確答案:A.Total contribution margin=370×200-(150+80+50+30) ×200=370×200-310×200 =12000 B.The amounts of profit at the budgeted level of production=12000-(6000+3000)=3000 C.Break-even point in units=(6000+3000)/(370-310)=150 The margin of safety=200-150=50 D.
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