Answer:
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Explanation:
The basic theory illustrated in (Figure) is that, because of the existence of fixed costs in most production processes, in the first stages of production and subsequent sale of the products, the company will realize a loss. For example, assume that in an extreme case the company has fixed costs of ?20,000, a sales price of ?400 per unit and variable costs of ?250 per unit, and it sells no units. It would realize a loss of ?20,000 (the fixed costs) since it recognized no revenue or variable costs. This loss explains why the company’s cost graph recognized costs (in this example, ?20,000) even though there were no sales. If it subsequently sells units, the loss would be reduced by ?150 (the contribution margin) for each unit sold. This relationship will be continued until we reach the break-even point, where total revenue equals total costs. Once we reach the break-even point for each unit sold the company will realize an increase in profits of ?150.
For each additional unit sold, the loss typically is lessened until it reaches the break-even point. At this stage, the company is theoretically realizing neither a profit nor a loss. After the next sale beyond the break-even point, the company will begin to make a profit, and the profit will continue to increase as more units are sold. While there are exceptions and complications that could be incorporated, these are the general guidelines for break-even analysis.
As you can imagine, the concept of the break-even point applies to every business endeavor—manufacturing, retail, and service. Because of its universal applicability, it is a critical concept to managers, business owners, and accountants. When a company first starts out, it is important for the owners to know when their sales will be sufficient
Answer: (D) Poor leader-member relations
Explanation:
In the poor leader member relationship, the member of the group are poor and the leaders focus are mainly shift away from the task in type specific group. It raises the poor conflicts and behavior in the relations of the group members.
The contingency model is one of the important business contingency theory which focus on the leadership effectiveness in the specific organization. This theory is mainly developed by the Fred fiedler.
Therefore, Option (D) is correct.
Answer:
For Countries (per capita) United States of America (per capita)
<u> Ethiopia: </u>
$380 $48,468
<u>Mexico: </u>
$9,271 $48,468
<u>India:</u>
$1,358 $48,468
<u>Japan:</u>
$44,508 $48,468
Explanation:
Ratio per Capita also known as Gross Domestic Product per Capita (GDP Capita) is the monetary measure of the market value of all the final goods and services produced in a specific time period within the country in view. <em>It is useful for comparing national economies of different countries on the international market.</em>
Answer:
Instructions are listed below
Explanation:
Giving the following information:
The following is the cost of each unit:
Materials $ 36.00
Labor 14.00
Variable overhead 4.00
Fixed overhead ($1,890,000/105,000 units) 18.00
Total $ 72.00
Simpson Company has approached Andreasen with an offer to buy 8,000 thermostats for $60 each. The regular price is $100.
Simpson requires that each unit use its branding, which requires a more expensive label, resulting in an additional $2.00 per unit material cost. The Simpson order will also require a one-time rental of packaging equipment for $30,000.
Because this is a special offer and we have unused capacity, we will not have into account the fixed costs.
A)
Costs:
Materials $ 36.00
Labor 14.00
Variable overhead 4.00
Label= 2
Total variable cost= $56
Total cost= 56*8000 + 30000= $478,000
B) Sales= 8000*60= $480,000
Costs= 478,000
Gross profit= 2,000
The offer is profitable.
C) break-even point= fixed costs/ contributionmargin= 30000/ (60-56)= 7500 units
