تمارين عاجلة للحل....

[frooha]

مرحبا بكم جميعاااااااا

لدي بعض الأسئلة فأرجوا مساعدتي في حلها

السؤال الأول

activity level 8000 12000 15000

total cost 204000 250000 274000

variable cost per unit is constant with in this activity range and there is a step up of 10% in the total fixed costs when the activity level exceeds 11000 units.

what is the total cost at an activity level of 10000 units.

السؤال الثاني

an organization manufatures and sells a single product which has a variable cost of a $24 per unit and a contribution to sales ratio of 40%. total monthly fixed costs are $720000.

what is the monthly breakeven point ( in units )

ولكم مني جزيل الشكر...

[ABDESSLAMABDE]

اريد دروس في الاقتصاد الجزئي

[aliwbran]

الآتي حل الأسئلة :

السؤال الأول

activity level 8000 12000 15000

total cost 204000 250000 274000

variable cost per unit is constant with in this activity range and there is a step up of 10% in the total fixed costs when the activity level exceeds 11000 units.

what is the total cost at an activity level of 10000 units.

Solution:

Variable cost per unit = (274000- 204000) / (15000-8000)

= 70000/ 7000= 10per unit.

Fixed Costs = 204000- (10*8000)= 204000-80000= 124000

Total cost at an activity level of 10000 units=

124000+ (10*10000) = 224000.

السؤال الثاني

an organization manufactures and sells a single product which has a variable cost of a $24 per unit and a contribution to sales ratio of 40%. total monthly fixed costs are $720000.

what is the monthly breakeven point ( in units )

Solution :

Variable cost ratio = 100% - 40%= 60%

Therefore, the selling price is

X=$ 24*100/60 = $40 per unit.

Contribution Margin = $ 40- 24 = $ 16 per unit

The monthly breakeven point ( in units ) = fixed costs/ Contribution Margin per unit

= $ 720000 / 16 = 45000 units

Best Regards,

Ali