Answer:
Instructions are below.
Explanation:
Giving the following information:
Selling price per unit= $48
Unitary variable cost= $6
Total fixed costs= $16,000
A)
To calculate the break-even point in units, we need to use the following formula:
Break-even point in units= fixed costs/ contribution margin per unit
Break-even point in units= 16,000/ (48 - 6)
Break-even point in units= 381 units
B) Selling price= $49.95 a bedpoints
Break-even point in units= 16,000/ (49.95 - 6)
Break-even point in units= 364 units
C) Unitary variable cost= 6 - 3= 3
Break-even point in units= 16,000 / (48 - 3)
Break-even point in units= 356 units
D) Matresses= 1
Beds= 1
Proportions of sales:
Matreses= 0.5
Beds= 0.5
Selling price per matress= $9
Unitary variable cost= $5
Break-even point (units)= Total fixed costs / Weighted average contribution margin ratio
Weighted average contribution margin ratio= (weighted average selling price - weighted average unitary variable cost)
Weighted average contribution margin ratio= (0.5*9 + 0.5*48) - (0.5*5 + 0.5*6)
Weighted average contribution margin ratio= $23
Break-even point (units)= 16,000/23
Break-even point (units)= 696 units
