Answer:
Option (B) is correct.
Explanation:
Contribution per unit
:
= Selling Price per unit – Variable costs per unit
= $35 - $21
= $14 per unit
Contribution margin ratio
:
= Contribution ÷ Sales
= $14 ÷ $35
= 0.40 or 40%
So, Break even point in Sales dollars
:
= Fixed costs ÷ Contribution margin ratio
= $78,000 ÷ 40%
= $ 195,000
Answer:
The sales department
Explanation:
The success of the business depends on the sales department. The sales department is the link between the company's product and the consumer. Since salespeople have direct contact with the customers on daily basis, they become important to personal information that helps make sales interactions friendly and smoothly. The manger of the sales department is the one making a bad decision, since he is head of the department. Not granting source training will affect the company.
Answer: Sales 2,250,000
Explanation:
variable cost 1,250,000
25 x 50,000
Gross Profit 1,000,000
Fixed Cost
Selling & Administrative 300,000
Operating income 700,000
interest expense
10,000
non- controllable expenses 10,000
non-controllable income 690,000
income taxes 200,000
net income 490,000
Explanation:
the interest expense is not part of the operating cost, those cost are not part of the business activity. It is on the non-controllable expenses
Answer:
X&Y theory by Douglas McGregor
Explanation:
The X&Y theory of management assumes there are two different types of workers. Theory X workers lack ambition and drive and need to be ordered around by bosses to do anything. Theory Y workers, on the other hand, enjoy work and strive for self-fulfillment.
Both views of employees are a bit extreme, as most workers fall somewhere between X and Y. Employees don't need to be ordered to do every task, but there is some need for discipline and rules for most employees. Many employees do enjoy work, but it doesn't always come naturally and requires some encouragement at times. There should be a middle ground for implementing this theory.
"This theory is largely considered to be obsolete today, as few managers begin from a starting position of being highly polar or binary in terms of their management style being just one of two options at opposing ends of a spectrum," said Polly Kay, marketing manager at English Blinds.