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Requirement 1
A- Limited edition Product line:
        Manufacturing:
        Variable Gost Per unit         =             Ghanqe in cost
                                                    Change in activitY




                                       =    $200 Per unit

                                       =   Total cost - Va           bost element
         Fixed cost element
                                        = 9140,000 -                 unit " 400 units)

                                        = $60,

         Marketing:
         Variable Cost Per unit                         Ghanqe in cost
                                                       Change in activitY

                                                       $60,000 - $55,000
                                                    400 units - 35'0 units

                                        = 9100 p

          Fixed cost element                Total cost - Variable cost element




           Total Variable Gost per   unit = $200 + $100         ,/
                                           = $3oo Rer      uq!!_/

           Total Fixed cost element      = $60,000 + $20,000
                                           = $80,000   .
                                                                              Section A
 Requirement      S
                                                                            ir, ,^[-
                         Gontribution lncome Statement
                           For the year ended 2019

                                                         Product line
                                 Consumer
                                 Products Division
  Sales                          $      210,000.00       $ 60,000.00 $ 150,000.00
  Variable cost
  Contribution margin                       72,000.00      12,000.00

   raceable fixed expeneses
  Product-line segment
  margin                                (18,000.00)
  Common fixed expenses
  not traceable to individual
  product lines

 Divisional segment
 margin


Requirement 6


                                Manufacturing           Marketing       Customer
                                costs                   costs           service
                                                                        fofline costs
 Product expenses                       x
 Eg4od expenses                                             ,{                x
 Selling expenses
 General & administrative
                                                          ./x
 expenses                                   \---l                             x

				
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posted:3/20/2013
language:Latin
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