网友您好， 请在下方输入框内输入要搜索的题目：
M company is a manufactory which produces toys.The budgeted production and sales of the company are both expected to be 200 units in the coming year, the budgeted selling price is $ 370 per unit. The following information mimes to the costs of producing 200 toys:
Per unit ($) Total ($)
Direct material costs 1 50 30 000
Direct labor costs 80 1 6 000
Variable production overheads 50 10 000
Variable selling and administration overheads 30 6 000
Fixed production overheads 6 000
Fixed selling and administration overheads 3 000
Requirement：
A.Calculate the total contribution margin.
B.Calculate the amounts of profit at the budgeted level of production.
C.Calculate the break - even point in units and the margin of safety.
D.If M company desires a profit of$4 800, calculate the number of units that it must produce and sell.
参考答案
A.Total contribution margin=370*200 - (150 +80 +50 +30) *200 =12 000
B.The amounts of profit at the budgeted level of production=12 000 -(6 000 +3 000) =3 000
C.Break - even point in units= (6 000 +3 000)/(3 70 - 310) =150
The marsin of safety= (200 - 150) *370 =18 500
D.4 800= (370 - 310) *Q-9 000
The number of units = (4 800 +9 000)/ (370 -310) =230