Other variable costs per unit subtracted from total COGS per unit equals contribution margin per unit.
Variable costs are expenses that vary in relation to production output or sales.
Variable costs play an important role in determining a product's contribution margin, which is used to calculate a company's break-even or target profit level.
Variable costs are a direct input in the calculation of contribution margin, which is the number of proceeds collected after deducting variable costs from sale proceeds.
Every dollar of contribution margin goes directly toward covering fixed costs; once all fixed costs are covered, every dollar of contribution margin goes toward profit.
As a result, variable costs are a necessary item for businesses attempting to determine their break-even point.
Hence, contribution margin per unit is the answer.
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Answer:
See below.
Explanation:
Since the preferred stock is not cumulative only the current years' dividend is payable on these stocks.
Preferred stock dividend = (5000 * 100) * 0.08 = $40,000
Of the declared dividend of $100,000,
Preferred Dividend = $40,000
Ordinary share dividend = $60,000
If the shares were cumulative, the prior year dividends would also be payable form the declared dividends bringing the total preferred dividend to $80,000.
Hope that helps.
Answer:
(1) Assessment
Explanation:
The intersection of the assessed probability and severity of a hazard in the risk management process is called 'risk assessment'
Risks are usually assessed in two broad areas namely: Probability of occurrence and Impact.
Probability of occurrence has to do with the degree of likelihood that a risk will materialize while 'impact' tries to access how much damage the risk is likely to cause, in the event that it materializes.
In summary, risk management usually views risk as a function of probability and impact.
For economies of scope to occur it must be true that THE COST OF PRODUCING THE TWO GOODS TOGETHER IS LESS THAN THE COST OF PRODUCING THE GOODS SEPARATELY.
The economy of scope is the proportionate savings that is gained by producing two or more different goods together, when the cost of doing so is less than that of producing each separately.
Answer:
Maintenance total cost: 325,000
Cost Allocated to Packagin from Maintenance 162,500
Explanation:
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We will divide the cafeteria cost by the sum of employees of the department and maintenance.
4+8+8 = 20
275,000/20 = 13,750
Then we multiply this by each department employees and add them to their cost.
Maintenance total cost after adding cafeteria is 325,000
Then we do the same, we divide this amount for the emplyees of the processsing department:
8 + 8 = 16
325,000/16 =20,325.5
Then we multiply by 8 employees: 162,500
Maintenance total cost: 325,000
Cost Allocated to Packagin from Maintenance: 162,500
