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Rus_ich [418]
3 years ago
12

A cement manufacturer has supplied the following data:

Business
1 answer:
Shalnov [3]3 years ago
8 0

Answer:

$2.3 per unit

Explanation:

Calculation for company's unit contribution margin

First step is to calculate the Contribution margin using this formula

Contribution margin = Sales revenue - Variable manufacturing expenses - Variable selling and administrative expenses

Let plug in the formula

Contribution margin = $1,010,500 - $416,000 - $54,000

Contribution margin = $540,500

Now let calculate the Contribution margin per unit using this formula

Contribution margin per unit = Contribution margin / Cement tons

Contribution margin per unit = $540,500 / 235,000

Contribution margin per unit =$2.3 per unit.

Therefore company's unit contribution margin is $2.3 per unit

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Dallas Products is a division of a major corporation. The following data are for the most recent year of operations: Sales $ 37,
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Answer:

See below

Explanation:

Given the above information, margin is computed as;

Margin = Net operating income / Sales

Sales = $37,880,000

Net operating income = $3,508,960

Then,

Margin = $3,508,960 / $37,880,000

Margin = 9.26%

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3 years ago
. Zoe Corporation has the following information for the month of March: Purchases $ 92,000 Materials inventory, March 1 6,000 Ma
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Answer:

1. Cost of goods manufactured = $150,500

2. Net income = $36,500

3. Total Inventory = $61,500

Explanation:

Requirement 1

                   Zoe Corporation

Schedule of cost of goods manufactured

     For the month ended March 31

Direct Materials:

Beginning Materials inventory             $6,000

Add: Raw materials purchases         <u>    92,000</u>

Raw materials available for use          $98,000

<u>Less: Ending Raw Materials                    8,000</u>

Direct materials used                          $90,000    

<u>Direct Labor                                           25,000</u>

Prime Cost                                          $115,000

<u>Factory overhead                                   37,000</u>

Total manufacturing cost                 $152,000

Add: Work in process, March 1              22,000

<u>Less: Work in process, March 31          (23,500)</u>

Cost of goods manufactured           $150,500

Requirement 2

                        Zoe Corporation

Income Statement for manufacturing company

            For the month ended March 31

Sales revenue                                                                $257,000

<em>Less: Cost of goods sold</em>

Beginning finished goods inventory           $   21,000

Add: Cost of goods manufactured (Req.1)   <u>  150,500</u>

<em>Finished goods available for sale                   171,500</em>

Less: Ending finished goods inventory     <u>     (30,000)</u>

<u>Cost of goods sold                                                            141,500</u>

Gross Profit                                                                     $115,500

<u>Less: Sales and administrative expenses                         79,000</u>

Net operating Income                                                    $36,500

Requirement 3

                        Zoe Corporation

                          Balance Sheet

                          As at March 31

Inventory:

Materials                           $8,000

Work-in-process               23,500

<u>Finished goods                 30,000</u>

Total Inventory                $61,500

Inventory consists of all the ending materials, ending work-in-process, and ending finished goods. All the ending items need to be shown in the balance sheet because those inventories will remain at hand at the end of the period.

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