Answer:
60 percent
Explanation:
Contribution margin refers to the revenue a firm derives after deducting the variable cost it has incurred.
Contribution margin = Sales - Variable costs
Contribution margin or contribution to sales ratio represents the percentage of contribution a firm earns from the sale of it's output.
It is represented mathematically as,
= 
Also, contribution margin ratio = 100 - variable cost ratio percentage.
Hence, contribution margin for three departments would be:
A = 100 - 30% = 70%
B = 100 - 40% = 60%
C = 100- 50% = 50%
This represents if sales revenue is 100, contribution margin earned is 70, 60 and 50 under three cases.
Since sales revenue in all three departments is the same, let us assume the sales revenue of a department as y.
Thus, weighted average contribution margin would be, 60 percent
Answer:
![\left[\begin{array}{cccc}&$Flexible Budget&$Actual&$Variance\\$Sales&548,000&500,000&48000U\\$Variable&-82,200&-113,700&31,500U\\$Contribution&465,800&386300&79,500U\\$Fixed Cost&-142,000&-134,000&8,000F\\$Income&323,800&252300&71,500U\\\end{array}\right]](https://tex.z-dn.net/?f=%5Cleft%5B%5Cbegin%7Barray%7D%7Bcccc%7D%26%24Flexible%20Budget%26%24Actual%26%24Variance%5C%5C%24Sales%26548%2C000%26500%2C000%2648000U%5C%5C%24Variable%26-82%2C200%26-113%2C700%2631%2C500U%5C%5C%24Contribution%26465%2C800%26386300%2679%2C500U%5C%5C%24Fixed%20Cost%26-142%2C000%26-134%2C000%268%2C000F%5C%5C%24Income%26323%2C800%26252300%2671%2C500U%5C%5C%5Cend%7Barray%7D%5Cright%5D)
Explanation:
Sales Price: 434,000 / 21,700 = 20
Variable cost: 65,100 / 21,700 = 3
fixed cost: 142,000
Values at 27,400 units:
sales: 27,400 units x $20 = 548,000
variable cost: 27,400 units x $3 = 82,200
Now, we compare with the actual result and calcualte the income
According to Starbucks, the starbucks® coffee that was the very first blend released is " a mix of excellent Latin American beans seared to a glistening, murky chestnut color."
These delicious Latin American beans are prepared with a combination flavor of toffee and cocoa.
Starbucks first prepared this variety in 1971 when the company commenced production in Seattle.
Starbucks is one of the most popular coffee producers in present-day America.
Hence, in this case, it is concluded that the starbucks® coffee that was the very first blend released is " a mix of delicious Latin American beans seared to a glistening, murky chestnut color."
Learn more here: brainly.com/question/20533939
The sources of grievances in the workplace generally involve
the following factors such as the;
-
Promotions
-
Layoffs
-
Overtime rules
These factors affect the employees in which causes
grievances because of certain scenarios affecting this factors involve in the
workplace.
College business.
Answer: no I wouldn't rely on precipitation.
Explanation:
I wouldn't rely on precipitation because these crops have a very high need for water that only natural source can't suffice.
Irrigation water can be used as a source, can come from groundwater, through springs or wells, surface water , through rivers, lakes, or reservoirs, or even other sources , such as treated wastewater or desalinated water .