Answer:
The break even point in units is 2,425.33.
Explanation:
The break even point is how many units you have to sell to pay the fixed costs. The selling price per unit is 124 and the cost per unit is 94. The contribution margin is 124-94 = 30. This means that per every unit you sell, you have $30 for paying the fixed costs. So, the total units for paying all the fixed costs are 72,760/30 = 2,425.33.
In my understanding, this assignment wants you to evaluate the decision made by the management officer, in her attempt to improve the business position.
First of all, net profit figure shows the profitability of the business. Net profit figure means the total profit earned minus all the costs incurred in running the business. Higher net profit figure in year 1 might indicate a favourable position, as it could be that higher profit is generated from using whatever method/machine they use in year 1, or running this machine incurred less cost. In year 2, they didn't necessarily earn lower profit, but running the new machine might be more costly.
Next, rate of productivity growth refers to the growth in quantity of output produced. If more output can be produced, this means higher efficiency. This means that the efficiency of production in year 2 is more than in year 1.
Thirdly, the number of customer's complaints is important in evaluating the business' goodwill, in this case, its position in the society. Without good relationship with the public, a company may lose its customer. It is always important to keep clients satisfied since they're the source of income to the business. This means that the management decision in year 2 is more favourable than in year 1.
Last but not least, rate of absenteeism can be evaluated in terms of productivity . Higher absenteeism means lower productivity, lower output but higher cost to the business since they're paying salaries to workers who don't produce output to sell. Less output to sell means less income can be earned. In year 1, the business productivity is higher than in year 2.
In year 2, the business has a boost in their efficiency & reputation. Although less profit earned, it is likely that this will grow in the future. Staff attendance can be improved by encouragement such as giving incentives for example, provision of more holidays.
I hope this is helpful!
Answer:
Break-even point in composite units = 811 units
Explanation:
Number of modal;
5 Youth models
9 Adult models
6 Recreational models
Annual fixed costs total = $6,550,000
Find:
Break-even point in composite units
Computation:
Mixed contribution margin = 5[130] + 9[475] + 6[525]
Mixed contribution margin = 650 + 4275 + 3150
Mixed contribution margin = $8075
Break-even point in composite units = Annual fixed costs total / Mixed contribution margin
Break-even point in composite units = 6,550,000 / 8075
Break-even point in composite units = 811 units
<span>1. Practice safe sex: Always make sure to talk about your sexual history with your new sexual partner prior to engaging in sex. If you are non-monogamous, use condoms every time. Encourage your sexual partner to join you in getting an STD test. This is important for short-term and long-term health because it can affect the ability to have children in the long term and also decrease risk for contracting an STD in the short-term.
2. Drink water: Being hydrated is important in the long-term for maintaining a healthy reproductive system. Vaginal dryness can be caused/or worsened by dehydration, which can make sex less comfortable and increase risk of infections.
3. Get annual checkups: this is a long-term benefit. It can help catch any potential problems while they are early to prevent them from becoming much more serious.
4. Be conscious about using toxic chemicals. Another long-term goal is to stay away from ttoxins lie dioxin, phthalates, PFCs, and pesticides. These chemicals can cause reproductive problems that could negatively influence the ability to have a healthy pregnancy.</span>
Because the judge has the final answer because Theo waved his right for a trial
