Answer:
Explanation:
B. sharing statutory personal information of its employees with law agencies
Answer:
Break-even units = 66.67 units
Explanation:
<em>Break-even point is the level of activity that achieves no profit or loss. At this level profit is zero because the the total revenue is equal to total cost.</em>
<em>The break-even point is calculated as </em>
<em>Units to achieve target profit = (Total general fixed cost for the period + target profit)/ contribution per unit</em>
Contribution per unit = Selling Price - Variable cost
Contribution per unit = 15- (1+3+0.50) = 10.5
Fixed cost = 500 +( 50× 4) = 700
So the units requited to achieve break-even point:
Break-even point = 700/10.5
= 66.67 units
Answer:
188,000 units
Explanation:
For computing the equivalent units for material cost, first we have to compute the transferred units which is shown below:
= Beginning finished good inventory units + units started and completed units
= 31,000 units + 130,000 units
= 161,000 units
Now the equivalent units for material costs equal to
= Transferred units × percentage of completion + additional units in process × percentage of completion
= 161,000 units × 100% + 27,000 units ×60%
= 161,000 units + 27,000 units
= 188,000 units
Explanation:
Given that
Number of sales units = $26,000
Sale price = $12 per unit
Variable cost per unit = $7
Fixed cost = $80,000
So, the contribution margin per unit is
= Selling price per unit - variable cost per unit
= $12 - $7
= $5
And, the contribution margin in dollars is
= Number of sales unit × sale price - number of sales unit × sale price
= 26,000 units × $12 - $26,000 × $7
= $312,000 - $182,000
= $130,000