Explanation:
We can define the sales mix as the proportion of products sold in a company. A calculation is made to establish the proportion of sales of a particular product and how profitable it is for a company. The calculation is performed according to the productive capacity of the company and the need of consumers for a given product.
By knowing the sales mix, you can determine the breakeven point, which corresponds to the point at which total cost and total revenue are equal.
When there is a change in the sales mix, it significantly affects the breakeven point because different products have different expenses, contribution margins, and selling price, so any change in the sales ratio of a given product will impact the breakeven point.
Answer:
The correct answer is B.
Explanation:
Giving the following information:
Rossini Company has budgeted production for next year as follows: Quarter First Second Third FourthUnits to be sold 53,400 80,200 94,000
At the end of each quarter, Rossini would like to have an inventory equal to 10% of the sales units of the next quarter.
Production:
2nd Quarter= 80,200
Ending inventory= (94,000*0.10)= 9,400
Beginning inventory= (80,200*0.10)= 8,020 (-)
Total= 81,580 units
The system of checks and balances is an important part of the Constitution. With checks and balances, each of the three branches of government can limit the powers of the others. This way, no one branch becomes too powerful.
