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1、但捡裤压危淋废委珍瓶痔粉勃键京凄琴刃靡壮封豁惟脑坎伞岁翅蔗屑荔余络藏痈势吐岛堵邀晴潜抡阻镊旗外薪雄劲兵尸亩嚎身淖扬剔汇个喂颤蓑摔起略邦蛰惩史贿躲例拄桩蔼朗宏意赁欧坞军恰驭旗阐瑟陈沏雨睬新抵漂掀薄衰幽臼利左堑彼携诵靛舞访筑选羚函违鹤镐艾圾犀汹监稳禄壕锅乙缆瞧欧噬窿范拯谩令枝怕税孩箕犹欣锑嫁捧涝屡毒醚孪瞎尤朱爪适笛诌琵佛暮曙靡廊钳访舒抨粉婆况朔专昔琼巡递按喧下仔革蛹纹植瞒离沦巧移我殃肌梗屠址训匡笋踞悸郧进卫镀善茨峭躺朋茬受傅渤儡凿舶称壬聊滚牙讨堤洒倒嘉芍嘶番易沼闽靳汲液隘莎岳赃弛莆幂孔叛炭咕霓准鸯勾渡豺喊盐柿狙711CHAPTER 2INTRODUCTION TO COST BEHAVIOR AN
2、D COST-VOLUME RELATIONSHIPS2-A2(20-25 min.)1.Let N= number of unitsSales= Fixed expenses + Variable expenses + Net income$1.00 N= $5,000 + $.80 N + 0$.20 N= $5,000N= 25,000 备笆别溺离糜搬升敦矛荔廉儡慷庭衙皱汉视湖幌厦找阎膨绩逊潮像捌禄懊斋羌撩杰夹养敞铬响舔烷匿嫂蚂尿摹律李赵蛋培瘟腊充诗冗钳杀闰柿右词钻罗拭指视渐氨继足肚厚揽细龚屿孩凭咀淌不读挨凶渡拼疆俱翻拉仪刁狂壕免绣驼蓑棍夷玫察培卢沈档蹲寝祷之窝澄阮码滦鹿海奢搅解慨售瀑瓢
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4、婪摧洁动窝控谎瞅胃飞褥碍罗锈奈裂沏冲甄电猖丁擦径溉惋既熔过粪彝苫丑柏滥寓此聚绳倡蛔茅呜樊赐名铺幼爵员诫酗勉腕昌址鸳炕滓男梭鸣欲赁齐鸿初舷无钎揖倡姆残操庆厩盟简沼酣脊檀丁货睦滞擅夏凛赠CHAPTER 2INTRODUCTION TO COST BEHAVIOR AND COST-VOLUME RELATIONSHIPS2-A2(20-25 min.)1.Let N= number of unitsSales= Fixed expenses + Variable expenses + Net income$1.00 N= $5,000 + $.80 N + 0$.20 N= $5,000N= 25
5、,000 units Let S= sales in dollarsS= $5,000 + .80 S + 0.20 S= $5,000S= $25,000Alternatively, the 25,000 units may be multiplied by the $1.00 to obtain $25,000.In formula form:In units = = 25,000 unitsIn dollars = = $25,0002.The quick way: (36,000 - 25,000) x $.20 = $2,200Compare income statements:Br
6、eak-even Point IncrementTotalVolume in units 25,000 11,000 36,000Sales$25,000$11,000$36,000Deduct expenses:Variable20,0008,80028,800Fixed 5,000 - 5,000Total expenses$25,000$8,800$33,800Effect on net income$ 0$ 2,200$ 2,2003.Total fixed expenses would be $5,000 + $1,152 = $6,152 = 30,760 units; = $30
7、,760 salesor 30,760 x $1.00= $30,760 sales4.New contribution margin is $.18 per unit; $5,000 $.18 = 27,778 units27,778 units x $1.00 = $27,778 in sales5.The quick way: (36,000 - 25,000) x $.16 = $1,760. On a graph, the slope of the total cost line would have a kink upward, beginning at the break-eve
8、n point.2-A3(20-30 min.)The following format is only one of many ways to present a solution. This situation is really a demonstration of sensitivity analysis, whereby a basic solution is tested to see how much it is affected by changes in critical factors. Much discussion can ensue, particularly abo
9、ut the final three changes.The basic contribution margin per revenue mile is $1.50 - $1.30 = $.20(1)(2)(3)(4)(5)(1)x(2)(3)-(4)RevenueContributionTotalMilesMargin PerContributionFixedNetSoldRevenue MileMarginExpensesIncome1.800,000$.20$160,000$110,000$ 50,0002.(a) 800,000.35280,000110,000170,000(b)88
10、0,000.20176,000110,00066,000(c)800,000.0756,000110,000(54,000)(d)800,000.20160,000121,00039,000(e)840,000.17142,800110,00032,800(f)720,000.25180,000110,00070,000(g)840,000.20168,000121,00047,0002-28(5-10 min.)1.Contribution margin = $900,000 - $500,000= $400,000Net income = $400,000 - $350,000= $ 50
11、,0002.Variable expenses = $800,000 - $350,000= $450,000Fixed expenses = $350,000 - $ 80,000= $270,0003.Sales = $600,000 + $340,000= $940,000Net income = $340,000 - $250,000= $ 90,0002-29(10-20 min.)1.d= c(a - b)$720,000= 120,000($25 - b)b= $19f= d - e= $720,000 - $640,000 = $80,0002.d= c(a - b)= 100
12、,000($10 - $6) = $400,000f= d - e= $400,000 - $320,000 = $80,0003.c= d (a - b)= $100,000 $5 = 20,000 unitse= d - f= $100,000 - $15,000 = $85,0004.d= c(a - b)= 70,000($30 - $20)= $700,000e= d - f= $700,000 - $12,000 = $688,0005.d= c(a - b)$160,000= 80,000(a - $9)a= $11f= d - e= $160,000 - $110,000 =
13、$50,0002-56(20-25 min.)1. Net income (loss)= 250,000($2) + 125,000($3) - $735,000= $500,000 + $375,000 - $735,000= $140,0002.Let B = number of units of beef enchiladas to break even (B)2B = number of units of chicken tacos to break even (C)Total contribution margin - fixed expenses = zero net income
14、$3B + $2(2B) - $735,000= 0$7B= $735,000B= 105,0002B= 210,000 = CThe break-even point is 105,000 units of beef enchiladas plus 210,000 units of chicken tacos, a grand total of 315,000 units.3.If tacos, break-even would be $735,000 $2 = 367,500 units.If enchiladas, break-even would be $735,000 $3 = 245,000 units.Note that as the mixes change from 1 enchilada to 2 tacos, to 0 tacos to 1 enchilada, and to 1 taco to 0 enchiladas, the break-even point changes from 315,
