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Kisachek [45]
2 years ago
11

Oliver climbed 222 meters of a steep mountain reach the summit. He then rappelled down the other side of the mountain to return

to the base. Which integer best represents Oliver's descent? A. -444. B. -222. C. 0. D. 222
Mathematics
1 answer:
nikdorinn [45]2 years ago
6 0
B -222

Because he fell/descended 222 meters. And falling or going down produces a negative integer. Also, if you were actually doing the math to try to find where Oliver is currently located, you wouldn't add 222, or 0, or subtract -444. You would subtract 222. 

In addition, be aware that the question is asking you an integer to represent a situation, not the answer of where Oliver is. 

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Fixed costs are $3,000, variable costs are $5 per unit. The company will manufacture 100 units and chart a 50% markup. Using the
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1. Using the cost-plus pricing method, the selling price = $5.25

2. The change in selling price from 2018 to 2019 is $3.69 or 33.5% reduction.

3. To break-even, unit sales = 4,000 units

To realize a target return of $200,000, the unit sales = 5,600 units

4. Units to break-even = 12,500 meals

Sales revenue at break-even point = $125,000

Step-by-step explanation:

a) Data and Calculations:

Fixed costs = $3,000

Variable costs per unit = $5

Units manufactured = 100 units

Total variable costs = $500 ($5 * 100)

Total costs = $3,500 ($500 + $3,000)

Cost per unit = $3.50

Markup percentage = 50%

Using the cost-plus pricing method, the selling price = $5.25 ($3.50 * 1.5)

b) Fixed costs per year = $150,000

Variable costs per unit = $3

Production units = 30,000

Total variable costs = $90,000 ($3 * 30,000)

Cost-based pricing with a profit margin = $3 per unit

Total costs = $240,000 ($90,000 + $150,000)

Cost per unit = $8 ($240,000/30,000)

Selling price per unit = $11 ($8 + $3)

Variable cost = $2 per unit

Production units = 65,000 units

Total costs = ($2 * 65,000 + $150,000)

= $280,000 ($130,000 + $150,000)

Unit cost = $4.31 ($280,000/65,000)

Selling price = $7.31 ($4.31 + $3)

Change in selling = $3.69 ($11 = $7.31) = 33.5%

c) Fixed costs = $500,000

Per unit costs = $75

Proposed price = $200

Contribution margin per unit = $125 ($200 - $75)

To break-even, unit sales = $500,000/$125 = 4,000 units

To realize a target return of $200,000, the unit sales = $700,000/$125 = 5,600 units

d) Kitchen and related equipment costs = $100,000

Other fixed costs per year = $50,000

Variable costs = $6 per platter

Price per meal = $10

Contribution margin per meal = $4 ($10 - $6)

Units to break-even = $50,000/$4 = 12,500 meals

Sales revenue at break-even point = $50,000/40% = $125,000

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