Exercise 7-25

The Dallas Armadillos, a minor-league baseball team, play their weekly games in a small stadium just outside Da
stadium holds 6,000 people, as ticket sell $20 each. The franchise owner estimates that the team's annual fixed
expenses are $360,000, and the variable expense per ticket sold is $2. (In the following requirements, ignore inc
taxes.)
Required:
1. Draw a cost-volume-profit graph for the sports franchise. Label the axes, break-even-point, profit and loss area
expenses, variable expenses, total-expense line, and total-revenue line.
2. If the stadium is two-thirds full for each game, how many games must the team play to break even?

%𝑀𝐶=𝑀𝐶�/𝑃𝑉� 𝑉�= (𝐶𝑜𝑠𝑡𝑜𝑠 𝐹𝑖𝑗𝑜𝑠)/(𝑀𝐶/𝑃𝑉)

𝑉�= (𝐶𝑜𝑠𝑡𝑜𝑠 𝐹𝑖𝑗𝑜𝑠)/(%𝑀𝐶)

𝑄�= (𝐶𝑜𝑠𝑡𝑜𝑠 𝐹𝑖𝑗𝑜𝑠+�𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑀𝑒𝑡𝑎)/(𝑀𝐶 (𝑢𝑛𝑖𝑑𝑎𝑑))

𝑉�=𝑄� 𝑥 𝑉𝑉

Terminos Datos Concepto Utilidad

Total ventas capacidad personas 6,000 por juego 120,000
VV Voleto P/U 20
CF gastos anuales fijos 360,000
CVU gasto variable por voleto 2
% de asist por juego 4,000 x voleto 80000
48 juegos por año 3840000
QE 20000 tickets 5 juegos 362,500
despues de gastos fijos 3,480,000
x mes 290,000
xsemana 72,500
MC x voleto para gastos fijos 18

𝑄�=𝐶𝐹/(𝑀𝐶(𝑢𝑛𝑖𝑑𝑎𝑑))
𝑀𝐶=𝑉𝑉 −𝐶𝑉�
𝑀𝐶=20−2=18

𝑄�= 360,000/18=20,000 unidades

(𝑝𝑒𝑐𝑖𝑜 𝑑𝑒 𝑣𝑒𝑛𝑡𝑎 ∙𝑉𝑜𝑙𝑢𝑚𝑒𝑛 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎)−(𝐶𝑜𝑠𝑡𝑜 𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒∙𝑉𝑜𝑙𝑢𝑚𝑒𝑛 𝑉𝑒𝑛𝑡𝑎)−𝐶𝑜𝑠𝑡𝑜 𝐹𝑖𝑗𝑜=�𝑡𝑖𝑙𝑖𝑑𝑎𝑑

(20∙𝑥)−(2∙𝑥)−360000=0
20𝑥−2𝑥−360000=0
18𝑥=360000
𝑥=360000/18=20000 𝑢𝑛𝑖𝑑𝑎𝑑𝑒𝑠
 in a small stadium just outside Dallas. The
mates that the team's annual fixed
following requirements, ignore income

eak-even-point, profit and loss areas, fixed

eam play to break even?

Ventas anuales
3,840,000
El equipo debe jugar 5 juegos y vender
20,000 voletos para estar en el punto de
equilibrio y poder cubrir los gastos fijos
anuales.

VE=362,500
360,000 Gastos fijos

Perdida

s s s s s
e e e e e
𝑗𝑜=�𝑡𝑖𝑙𝑖𝑑𝑎𝑑 m m m m m

1 2 3 4 5
mes 1
 Ventas mensual
290,000

Utilidad

astos fijos

s
e QE=20,000 voletos
m

5
mes 2
Exercise 7-26
Refer to the data given in the preceding exercise. (ignore income taxes.)
Required:
1. Prepare a fully labeled profit-volume graph for the Dallas Armadillos
2. What is the safety margin for the baseball franchise if the team plays a 10-game season and the team owner expects
the stadium to be 45 percent full for each game?
3. If the team plays a 10-game season and the stadium is 40 percent full for each game, what ticket price would the team
have to change in order to break even?

Consulte los datos dados en el ejercicio anterior. (ignora los impuestos sobre la renta).
Necesario:

1. Prepare un gráfico de volumen de ganancias completamente etiquetado para los armadillo

2. ¿Cuál es el margen de seguridad para la franquicia de béisbol si el equipo juega una tempo

¿El estadio estará lleno en un 45 por ciento para cada juego?

3. Si el equipo juega una temporada de 10 juegos y el estadio está 40 por ciento lleno por cad

¿Hay que cambiar para salir bien?

Punto numero 2
10 juegos 2700 asistiran
6,000 capacidad 10 juegos
45% 27000 personas en total
20000 punto de equilibrio

35% Por tanto, en la medida que las ventas reales no son inferiores al 35% de lo que
Punto numero 3
10 juegos 2400 asistiran
6,000 capacidad 10 juegos
40% 24000 personas en total
20000 punto de equilibrio
20% llenando un 40% su margen de sueguridad baja un 15% por lo que si quisieran
team owner expects

price would the team

obre la renta).

do para los armadillos de Dallas

uipo juega una temporada de 10 juegos y el propietario del equipo espera?

r ciento lleno por cada juego, ¿qué precio de boleto le daría al equipo?

n inferiores al 35% de lo que se esperaba, se obtendrá utilidad.

15% por lo que si quisieran obtener utilidad tendrian que subir el precio del boleto a $22.5
grph19820215 x
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hpg820215 x
Exercise 7-30
Brad's Bicycle Shop sells 21-speed bicycles. For purposes of a cost-volume-profit analysis, the shop owner has divided
sales into two categories, as follows:

Product Type Sale Price Invoice Cost Sales Comission

High-quality $ 1,000.00 $ 550.00 $ 50.00
Medium-quality $ 600.00 $ 270.00 $ 30.00

Seventy percent of the Shop's sales are medium-quality bikes. The shop's annual fixed expenses are $148,500. (In the
following requirements, ignore income taxes.)
Required:
1. Compute the unit contribution margin for each product type
2. What is the Shop's Sale Mix?
3. Compute the weighted-average unit contribution margin, assuming a constant sales mix.
4. What is the shop's break-even sales volume in dollars? Assume a constant sale mix
5. How many bicycles of each type must be sold to earn a target net income of $99,000? Assume a constant sale mix.

Punto numero 1
se vende en 1000 600
costos 600 300
margen de contribucion por
unidad 400 300

Punto numero 2
High-quality 30%
Medium-quality 70%

Punto numero 3
High-quality $ 120.00
Medium-quality $ 210.00
promedio ponderado $ 330.00
Punto numero 4

Venta anual $ 148,500.00

promedio ponderado 330.00
450 bycles

precio de venta
High-quality 135 $ 1,000.00 $ 135,000.00
Medium-quality 315 $ 600.00 $ 189,000.00
Total $ 324,000.00

Punto numero 5
(148,500+99,000)/330
247,500/330
750 bycles total

High-quality 30% 225

Medium-quality 70% 525
the shop owner has divided

penses are $148,500. (In the

Assume a constant sale mix.

Exercise 7-31
A contribution Income statement for the La Jolla Inn is shown below. (Ignore Income taxes.)

Revenue $ 1,500,000.00
Less:Variable Expenses $ 900,000.00
Contribution Margin $ 600,000.00
Less: Fixed Expenses $ 450,000.00
Net Income $ 150,000.00

Required:
1. Show the hotel's cost structureby indicating the percentage of the hotel's revenue represented by each item on the
income statement.
2. Suppose the hotel's revenue declines by 20 percent. Use the contribution-margin percentage to calculate the resulting
decrease in net income
3. What is the hotel's operating leverage factor when revenue is $1,500,000?
4. Use the operating leverage factor to calculate the increase in net income resulting from a 25 percent increase in sales
revenue.

(Paso 1) Estructura 1 (Paso 2)

Concept Amount % Concept Amount
Revenue 1,500,000 100% Revenue 1,200,000
Less: Variable Expenses 900,000 60% Less: Variable Ex 720,000
Contribution Margin 600,000 40% Contribution Mar 480,000
Less: Fixed Expenses 450,000 30% Less: Fixed Expen 450,000
Net Income 150,000 10% Net Income 150,000

Paso 3
Operating leverage factor = contribution margin / net income
600,000/150000=4
MC=4

Paso 4
25% increase in revenue yields what increase in net income?

25% increase in revenue = 4.00 operation leverage factor = 100% change in net income.

$150,000 (net income at $1,500,000 revenue) x .8 = $40,000 increase in net income.

Revenue (25% increase) 1,740,000.00

Less: Variable Expenses 1,044,000.00
Contribution Margin 696,000.00
Less: Fixed Expenses 522,000.00
Net Income 174,000.00
 4% MC
25% aumento de ventas
16.00% laa ventas incrementan el 16%
each item on the

culate the resulting

nt increase in sales

%
100%
60%
40%
35.5%
4.7%