hhacct7smch21管理会计.docx
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hhacct7smch21管理会计
Chapter21
Cost-Volume-Profit（CVP）Analysis
√QuickCheck
Answers:
1.b
3.a
5.d
7.b
9.a
2.d
4.b
6.a
8.c
10.c
Explanations:
2.d.$110,000=（100,000×$1）+$10,000
3.a.
Breakevensales
=
$50,000
=
1,000passengers
inunits
$60−$10
4.b.
Breakevensales
=
$0.60million
=
$1.5million
indollars
0.40
Contributionmarginratio（40%）
=
$3billion−$1.8billion
$3billion
5.d.
Targetsales
=
$50,000+$100,000
=
$375,000
indollars
0.40
Contributionmarginratio（40%）
=
$60−$36
$60
9.a.Marginofsafety（$0）=Expectedsales（$800,000*）−
breakevensales（$800,000）
*（$600,000+$700,000+$900,000+$800,000+$1,000,000）/5=$800,000
10.c.
Breakevensales
=
$50,000
=
1,250passengers
intotalunits
$40*
625regular
625discount
*Weighted-average
=
（$60−$10）+（$40−$10）
=
$40
contributionmargin
2
perunit
√ShortExercises
（5-10min.）S21-1
F
1.Depreciationonroutersusedtocutwoodenclosures
V
2.Woodforspeakerenclosures
F
3.Patentsoncrossoverrelays
V
4.Crossoverrelays
V
5.Grillcloth
V
6.Glue
F
7.Qualityinspector’ssalary
（5-10min.）S21-2
F
1.Buildingrent
F
2.Toys
F
3.Playgroundequipment
V
4.Afternoonsnacks
F
5.Sally’ssalary
V
6.Wagesofafter-schoolemployees
V
7.Drawingpaper
F
8.Tablesandchairs
（5-10min.）S21-3
Req.1
a.Callfor20minutes
$5.00+（20×$0.35）
$5.00+$7.00=$12.00
b.Callfor40minutes
$5.00+（40×$0.35）
$5.00+$14.00=$19.00
c.Callfor80minutes
$5.00+（80×$0.35）
$5.00+$28.00=$33.00
（continued）S21-3
Req.2
（5-10min.）S21-4
Req.1
Variablecostperunit
=
Changeintotalcost÷Changein
volumeofactivity
=
（$2,400−$2,200）÷（1,000machine
hours−500machinehours）
=
$200÷500hours=$.40permachine
hour
Req.2
Totalfixedcost
=
Totalmixedcost−Totalvariablecost
=
$2,400−（$.40×1,000machinehours）
=
$2,400−$400=$2,000
Inthisexamplethehighestcostandvolumewerechosentocalculatethetotalfixedcost,butthelowestcostandvolumealsocouldbeusedtocalculatethe$2,000totalfixedcost:
Totalfixedcost
=
Totalmixedcost−Totalvariablecost
=
$2,200−（$.40×500machinehours）
=
$2,200−$200=$2,000
（5-10min.）S21-5
Incomestatementapproach:
Salesrevenue
−
Variablecosts
−
Fixed
=
Operating
costs
income
SalepriceUnits
perunit×sold
−
VariablecostUnits
−
Fixed
=
Operating
perunit×sold
costs
income
（$60×Unitssold）
−
（$20×Unitssold）
−
$275,000
=
$0
（$60−$20）×Unitssold
−
$275,000
=
$0
$40
×
Unitssold
=
$275,000
Unitssold
=
6,875tickets
Alternative:
Shortcutcontributionmarginapproach:
Unitssold
=
Fixedcosts+Operatingincome
（tobreakeven）
Contributionmarginperunit
=
$275,000+0
$40*
=
6,875tickets
*Contributionmargin
=
$60sale
−
$20variablecost
perperson
price
perperson
Proof:
Salesrevenue（6,875×$60）................................…..
$412,500
Variablecosts（6,875×$20）........................…..........
137,500
Contributionmargin............................................…..
275,000
Fixedcosts........................................…………..........
（275,000）
Operatingincome......................................……….…
$0
（continuesS21-4）（5min.）S21-6
Req.1
Contributionmarginratio
Contributionmarginperperson
=
$40*
Salepriceperperson
$60
=
0.66667
*Saleprice（$60）minusvariablecostperperson（$20）
Req.2
Breakeven
=
Fixedcosts+Operatingincome
salesindollars
Contributionmarginratio
=
$275,000+$0
0.66667
=
$412,500
（10min.）S21-7
Req.1
Salesrevenue
−
Variablecosts
−
Fixed
=
Operating
costs
income
SalepriceUnits
perunit×sold
−
VariablecostUnits
−
Fixed
=
Operating
perunit×sold
costs
income
（$50×Unitssold）
−
（$20×Unitssold）
−
$275,000
=
$0
（$50−$20）×Unitssold
−
$275,000
=
$0
$30
×
Unitssold
=
$275,000
Unitssold
=
9,167tickets
9,167tickets×$50=$458,350
Reducingthesalepriceincreasesthebreakevenpoint.
Alternatively,
Contribution
=
Contributionmarginperunit
marginrat
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