Answer:
Explanation:
A) contribution per unit:
(180,000 - 120,000) / 15,000 = $4
B) net income: 180,000 - 120,000 - 50,000 = 10,000
C) units sold: contribution x units - fixed cost = income
$10 x units sold - 32,000 = 8,000
units sold: 4,000
D) variable cost:
(sales - expense) / units = contribution per unit
(100,000 - expense)/4,000 = 10
expense = 60,000
E) sales:
contribution x units + expense
10,000 x $13 + 70,000 = 200,000
F) fixed expense:
units x contribution - fixed = income
10,000 x $13 - fixed = 12,000
130,000 -12,000 = fixed = 118,000
H) contribution margin unit
contribution x units - fixed cost = income
6,000 x contribution - 100,000 = -10,000
contribution = 90,000 / 6,000 = 15
G) variable expenses:
sales = variable expense + contribution x units sold
300,000 = var expense + 15 x 6000
variable expense = 210,000
