Answer:
a. Contribution margin in percentage is 66.67%
b. Break even point in units is 2500 units
Explanation:
a.
Contribution margin is the value that each product is contributing towards covering the fixed costs of the business. The contribution margin is calculated by deducting Variable cost from the total revenue. The contribution margin ratio is the contribution margin expressed as a percentage of revenue.
Contribution margin percentage = (Contribution margin / Sales) * 100
Contribution margin = Revenue - Variable costs
So Contribution margin ratio = [ (300000 - 100000) / 300000] * 100 = 66.67%
b.
The break even point in units the quantity of units needed to be sold in order for the firm to break even. Break even is the point where Total revenue equals total costs.
Break even in units = Fixed cost / Contribution margin per unit
Contribution margin per unit = Selling price per unit - Variable cost per unit
Contribution margin per unit = (300000 / 10000) - (100000 / 10000) = 20
Break even point in units = 50000 / 20 = 2500 units
Answer:
Fixed inventory costs are treated in the same manner as they are under variable costing.
Explanation:
As we know that
The variable costing includes all the variable cost i.e direct material cost, direct labor cost and variable manufacturing overhead cost
While on the other hand the absorption costing is the costing in which all the cost i.e fixed cost and the irascible cost are considered
So the first option is not true as it should not be treated in the same way under both costing methods
Answer: 0.27 loaves per dollar
Explanation:
Given that,
Bakery currently makes(Output) = 1,800 loaves per month
Paid Employees = $8.00 per hour
Constant utility cost = $800 per month
Ingredient cost = $0.40 × 1,800
= $720
Wages = 640 work hours × $8.00 per hour
= $5,120 per month
Total cost (Input) = Ingredient cost + Wages + Constant utility cost
= $720 + $5,120 + $800
= $6,640
Where,
O/P - Output
I/P - Input cost
current multi factor productivity = 
= 
= 0.27 loaves per dollar
Answer:
40%
Explanation:
Given:
Net income of Victor Malaba = $ 1,240 per month
Amount spend on food = $150
Amount spend on a car payment = $244
Amount spend on rent = $300
Amount for savings = $50
Thus,
Total expenses = $ 150 + $ 244 + $ 300 + $ 50 = $ 744
the total amount left after the above expenses = Net income - The total expenses
or
The amount left = $ 1,240 - $ 744 = $ 496
Therefore, the percentage of net income that can he can spend on other things = 
or
The percentage of net income that can he can spend on other things = 40%
Answer:
Answers explained below
Explanation:
1. Option b) Knowing your purpose gives you a clear direction on what to present and how to present. The purpose of clarity leads to quality content that connects with the audience.
2. Option a, b and d
-> We must know the general elements such as age, gender, and education. This generally determines the topic's appeal to the audience and you need to know ways of delivery that will connect with the audience.
-> Further, the idea is that the audience remembers the content and main catch points and not what we will get out of presentation.
