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3) Stones Manufacturing, sells a marble slab for $1,000. Fixed costs are $30,000, while the variable costs are $400 per slab. The company currently plans to sell 200 slabs this month. What is the margin of safety assuming 75 slabs are budgeted? A) $40,000 B) $38,000 C) $25,000 D) $33,000 Answer: C
Explanation: C) Breakeven in number of slabs = $30,000 / ($1,000 ? $400) = 50 slabs Actual sales 75 slabs × $1,000 = $75,000 Breakeven sales 50 slabs × $1,000 = $50,000 Margin of safety 25 slabs $25,000 Diff: 3
Objective: 5
AACSB: Application of knowledge
4) Globus Autos sells a single product. 8,000 units were sold resulting in $80,000 of sales revenue, $20,000 of variable costs, and $10,000 of fixed costs. If variable costs decrease by $1 per unit, the new margin of safety is ________. A) $65,000 B) $73,567 C) $68,235 D) $66,765 Answer: C
Explanation: C) Variable cost per unit = $20,000 / 8,000 = $2.50 Contribution margin percentage = [$10 ? ($2.50 ? $1.00)+ / $10 = 85%
New breakeven point = *$10 ? ($2.50 ? $1.00)+ / $10 = 85%; $10,000 / 0.85 = $11,765 Old breakeven point = $10 - 2.50 = $7.50 / $10 = 75%; $10,000 / 0.75 = $13,333 Margin of safety = $80,000 - $11,765 = $68,235
Diff: 3
Objective: 5
AACSB: Application of knowledge
5) Globus Autos sells a single product. 8,000 units were sold resulting in $80,000 of sales revenue, $20,000 of variable costs, and $10,000 of fixed costs. If a change is made in one parameter of CVP analysis, it is an example of ________. A) sensitivity analysis B) incremental budgeting C) variance analysis D) multiple cost drivers Answer: A
Diff: 1
Objective: 5
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