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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 budgemd selling price is$370 per unit．The following information mimes to the costs of producin9 200 toys：
Per unit(＄)
Total(＄)
Direct material costs
l 50
30 000
Direct labor costs
80
1 6 000
Variable production overheads
50
1 0 000
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．
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更多 “ 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 budgemd selling price is$370 per unit．The following information mimes to the costs of producin9 200 toys：Per unit(＄)Total(＄)Direct material costsl 5030 000Direct labor costs801 6 000Variable production overheads501 0 000Variable selling and administration overheads306 000Fixed production overheads6 000Fixed selling and administration overheads3 000Requirement：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． ” 相关考题
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