Case Worst Case Sales $256‚050.00 $113‚800.00 $409‚680.00 $273‚120.00 Variable expense $120‚262.50 $53‚450.00 $192‚420.00 $128‚280.00 Sales commission $- $- $61‚452.00 $40‚968.00 Total CM $135‚787.50 $60‚350.00 $155‚808.00 $103‚872.00 Total fixed expense $94‚333.30 $94‚333.30 $15‚920.00 $15‚920.00 Operating income $41‚454.20 $(33‚983.30) $139‚888.00 $87‚952.00 Based on both qualitative and quantitative analysis‚ Foxy should hire sales
Premium Variable cost Fixed cost Total cost
Abbington Youth Center Background 1. Abbington Youth Center is a not-for-profit organization‚ which provides three high-quality programs: Infants and Toddlers Program‚ Preschool Program‚ and After-School Program. Targets are children up to three-years old‚ three to five-years old‚ and five to seven-years old. 2. Mark Thomas‚ assistant director of the Abbington Youth Center‚ instructs the program directors with his breakeven analysis. He calculated the following results by using average method:
Premium Variable cost Costs Management accounting
Sales‚ Variable Costs‚ and Fixed Costs are required for a calculation. We can find those figures by using the following formulas. Table 2 below can be used as a reference. Profit = [Quantity x (Sales price x (1 – Cash discount) – VC )] – FC Total Fixed Cost = Standard cost per 100 lbs x Unit Sales = 12.36 x 996‚859 = $ 12‚321‚177.24 1st Case‚ product 101 is sold at 24.50 yen. Profit = [750‚000 x (24.5 x (1 – 1.08%) – 10.29)] – 12‚321‚177 = $ -1‚862‚127 2nd Case‚ product 101
Premium Costs Cost Variable cost
a vital role in the entire value chain of the power generation business and diversified itself in the power sector. Its current total installed capacity across the country is 39‚674 MW with 16 coal based and seven gas based stations. The company’s contribution towards total power generation due to its focus on high efficiency is 29% although it has only 19% of the total national capacity. In October 2004‚ NTPC launched its Initial Public Offering (IPO) and thus became a listed company in November
Premium Cost Variable cost Costs
Cost Volume Profit Analysis: Its Assumptions and Their Pitfalls By Duncan Williamson Introduction The importance of identifying and criticising the underlying assumptions of cost volume profit analysis (CVP analysis) rests on the practical application of it: anyone who has ever tried (or anyone who may wish) to apply CVP analysis in reality‚ whilst trying to apply the substance of CVP theory will have found severe difficulties. These notes will help you solve those problems. Rendesia
Premium Variable cost Costs Fixed cost
PICK A PIE Healthy Pie…Healthy Life A Business Plan Presented to the faculty of STI College Sta. Cruz‚ Laguna In Partial Fulfillment Of the Requirement for the Degree of Bachelor of Science in Business Administration Major in Operations Management By: Chona Corazon Nerpio Mary Joy Losande Judith Monserrat Casielyn Oblepias Adviser: Ms. Hannah Norona Table of Contents Title Page……………………………………………………………………………………….....1 Table of Contents………………………………………………………………………………….2
Premium Coconut Variable cost Marketing
decision-making within the firm is: a.|macroeconomics| b.|welfare economics| c.|free-enterprise economics| d.|microeconomics| e.|none of the above| 2. If one defines incremental cost as the change in total cost resulting from a decision‚ and incremental revenue as the change in total revenue resulting from a decision‚ any business decision is profitable if: a.|it increases revenue more than costs or reduces costs more than revenue| b.|it decreases some costs more than it increases others
Premium Economics Costs Marginal cost
decided‚ projected available available 25 20 10 balances are not calculated balance Net 10 10 15 20 70 180 250 270 230 40 0 10 Requirements Ordering cost = Rs 300 per order Inventory carrying cost = Rs 2 per unit per week Lead time = 1 week Total net requirement (from period 3 to 14)= 1105 1105 Average weekly requirements = = 92.1 12 • For the above net requirements the lot-for-lot procedure gives the planned order releases as follows Table 2. Lot-for-lot technique Week 123
Premium Inventory Economic order quantity Cost accounting
Variable Cost = 125.35 + 62.54 + 13.11 + 1.06 = $202.06/Unit Fixed Cost = $729‚000/Month Revenue = 41‚240/200 = $206.20/Unit Contribution Margin = 206.20-202.06 = $4.14/Unit Break Even = 729‚000/4.14 = 176‚086.96 Units 17‚087 iPhone 4’s 2. Total Expected Cost/Unit = 41‚140‚000/200‚000 = $205.70/Unit Actual Cost/Unit = 38‚148‚000/180‚000 = $211.93/Unit 3. | Flexible Budget | Actual | Variance | # Of units | 180‚000 | 180‚000 | N/A | Revenue | 37‚116 | 37‚476 | 360 F | | | |
Premium Variable cost Costs Fixed cost
extremely stable organization when compared to the other three suppliers. The total cost per unit for E-Drive is the second lowest at $166.7‚ has the highest inventory turnover of 9.06‚ asset turnover ratio of 1.64 and extends credit facilities to buyers. It also operates with the highest contribution margin 35% in the industry‚ has cash reserves of $85 million which is evident from its high quick ratio (1.05). The total cost involved in E-Drive is $83‚347‚727 which is second lowest to Sure Tech
Premium Financial ratios Financial ratio Variable cost