quiz-ma3-5

บัญชีบริหาร บทที่ 3 ชุด 5

The following data for items 1 - 7

Nirvana Company manufactures and sells a single product. The income statement (in thousand USD) for the third quarter of year 2025

Sales (13,000 units)	15,600
Variable cost	10,920
Contribution margin	4,680
Fixed cost	3,708
Operating income	972

1. What is the quarterly break-even point in units?

10,000 units 10,100 units 10,200 units 10,300 units 10,400 units

2. What is the quarterly break-even point in dollar sales?

$12,520,000 $12,480,000 $12,440,000 $12,400,000 $12,360,000

3. What is the total contribution margin at break-even point?

$3,708,000 $3,716,000 $3,724,000 $3,732,000 $3,740,000

4. What is the margin of safety?

23.08 20.00 20.77 21.54 22.31

5. What is the degree of operating leverage (DOL)?

4.81 5.00 4.33 4.48 4.64

6. What are the target sales in units to earn an operating income of $1,332,000? (Ignore income taxes)

14,100 units 14,000 units 13,900 units 13,800 units 13,700 units

7. What are the target sales in units to earn an after-tax income of $1,332,000? (The tax rate is 20%)

14,725 units 14,775 units 14,825 units 14,875 units 14,925 units

The following data for items 8 - 10

Meditation Company produces and sales two products, A and B. The information for each product is as follow:

Product A: Sales revenue $1,040,000 ; Variable cost ratio 75%
Product B: Sales revenue $4,160,000 ; Variable cost ratio 55%
Total fixed costs are $1,968,000.

8. What is operating income?

$162,000 $163,000 $164,000 $165,000 $166,000

9. What is an average contribution ratio?

40% 41% 42% 43% 44%

10. What is the break even point?

A = $980,000 and B = $3,820,000 A =$970,000 and B = $3,830,000 A =$960,000 and B = $3,840,000 A = $950,000 and B = $3,850,000 A =$940,000 and B = $3,860,000