Answer:
Products Selling price Unit variable cost Contribution per unit
$ $ $
M 7 3 4
N 6 2 4
O 6 3 3
19 8 11
Break-even point in composite units
= <u>Total fixed cost</u>
Contribution per unit
= <u>$340,000</u>
$11
= 30,909 units
Break-even point for the current sales mix
M 3/6 x 30,909 units = 15,455 units
N 1/6 x 30,909 units = 5,151 units
O 2/6 x 30,909 units = 10,303 units
Explanation:
In this case, we need to calculate contribution per unit of each product by deducting the unit variable cost of each product from their respective selling prices. Then, we will obtain the break-even point in composite units by dividing the total fixed cost by overall contribution per unit.
Then, we will determine the break-even point for the current sales mix by multiplying the proportion of each product in the sales mix by the break-even point in composite units.
Answer:
$7,747.8
Explanation:
Given:
Average payroll = $3,521,790
Initial (contributions - benefits paid) = $414,867
Now,
Minimum contribution amount to qualify for bracket 12% to less than 14%
also,
[contributions- benefits paid] = Percentage × average payroll
or
[contributions- benefits paid] = 12% × $3,521,790
or
[contributions- benefits paid] = $422,614.8
so the required ( contributions- benefits paid ) is $422,614.8
Thus,
The Company have to pay the difference of
= [ required ( contributions- benefits paid ) ] - [ Initial (contributions - benefits paid) ]
= $422,614.8 - $414,867
= $7,747.8
The correct answer is distributed leadership.
This means that not only one person is in charge - but rather a group of individuals who decide what the best course of action is. A part of leadership is dedicated to each member of this group, and together they lead a company.
