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We need to determine the breakdown of 5,000,000 with 3 products ( TV, CD player, Radio)
Answer:
TV sets 1,500,000 5,000,000 x 30%
Php 5,000,000 CD player 1,500,000 5000000 x 30%
Radio 2,000,000 5,000,000 x 40%
= 1,290,000 / 43%
Sabi sa given, ang nagbago lng daw is ung direct labor tumaas daw ng 8% so 5 pesos (this year)
8% then add mo ung 5 pesos or 5 pesos x 108%, pareho lng sagot nian which is 5.4 pesos..
Maliban dun, wala ng nagbago. Since may nag bago ang VC, syempre magbabago din ang CM ng
" this year" at "next year" tingan mo ung nasa table, dati 5.2 pesos then naging 4.8 pesos. Pano
nangyari un? Lumaki kasi ung VC per unit kasi lumaki ung direct labor per unit, remember
5 pesos nagng 5.4 ? Kapag lumaki ung variable cost, liliit ung CM . Kaya from 19.8 to 20.2 ung V
ung CM 5.2 to 4.8
Logic: Mas maganda ba na lumaki ung break even point in units? HINDI, bkt? Kasi ibig sabhin
obligado ka na makabento na 97,500 units para hindi malugi (CM = FC ) kesa this year na 90,000 lng sapat na.
Fixed costs:
IF you choose Mountaineering Model 3,696,000
IF you choos Touring Model 3,168,000
THE QUESTION IN THE PROBLEM IS AT WHAT TOTAL SALES WILL BE THE TWO PRODUCTS WILL
HAVE THE SAME PROFIT/ LOSS?
if we will compute the net income of Mountaineering model & Touring Model, formula is?
The same formula, same Total sales, same profit / loss but different CM ratio
so,
(Total sales x CM ratio) - Fixed costs = (Total sales x CM ratio) - Fixed costs
Step 2
0.40 T - 0.34 T = 3,696,000 - 3,168,000
0.06 T = 528,000
0.06 T = 528,000
0.06 T 0.06 T
Step 3
0.06 T = 528,000
0.06 T 0.06 T
20.2
4.8
468,000
CM ratio
Touring Model
x CM ratio) - Fixed costs