A firm expects to sell 25,500 units of its product at $11. 50 per unit and to incur variable costs per unit of $6. 50. total fixed costs are $75,000. the total contribution margin is $127500.
The contribution margin is computed as the promoting rate per unit, minus the variable fee in keeping with the unit. additionally referred to as greenback contribution in keeping with the unit, the measure shows how a specific product contributes to the general profit of the organization.
The closer a contribution margin percentage, or ratio, is to 100%, the better. The better the ratio, the more money is available to cowl the commercial enterprise's overhead expenses or fixed prices. However, it is more likely that the contribution margin ratio is well below one hundred%, and possibly beneath 50%.
Contribution margin, or greenback contribution per unit, is the selling rate per unit minus the variable price in step with the unit. "Contribution" represents the part of sales revenue that is not consumed through variable expenses and so contributes to the coverage of constant fees.
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Answer:
B. a staff manager
Explanation:
A staff manager is in charge of a revenue consuming department in an organization. He or she is in charge and supervises the employee in that department. Examples of revenue consuming departments include accounting, human resources, and customer service. The main role of staff managers is to keep employees motivated, well-informed, engaged, and focused.
Staff managers form an important link between employees and top management. Even though they don't make operating decisions, they help in the decision-making process by providing information and guidance. Unlike the line managers, the staff managers do not have directs control of employees, neither are they engaged in managing the day to day business operations of the organization.
Answer:
supplier dependence (B)
Explanation:
Here , Muffton has constraint in sourcing for one of its major materials-blueberries which is currently being purchased from only one source.
If the only supplier of blueberries decides not to sell to Muffton, then it will be out of operation.
This implies that supplier has upper hand over Mufflon and can do anything without being questioned.
