Best Brands Appliance Mart is getting ready for its annual Labor Day sale. There are two Best Brands stores, one in midtown Manhattan and another in Amityville. Merchandise is stored in two warehouses, one in Brooklyn and one in Baldwin. From experience in past years, the owners know the big mover during the sale is tablets. The Manhattan store needs 500, while the Amityville store will require 400. Each warehouse has 600 tablets in stock. It costs $1 and $2 to ship a tablet from Brooklyn to Manhattan and to Amityville, and $2 and $4 to ship one from Baldwin to Manhattan and Amityville. What is the best shipping strategy for getting the tablets from the warehouses into the stores to minimize the shipping cost?

Answers

Answer 1

Answer:

Explanation:

From the given information:

Assuming we represent x to be the tablets sent from Brooklyn to Manhattan

Thus, (500 - x) to be the tablets sent from Baldwin to Manhattan

Also, suppose we represent y to be the tablets sent from Brooklyn to Amityville

It implies that (400 - x) to be the tablets sent from Baldwin to Amityville

x ≥ 0 ; y ≥ 0  

⇒   500 - x ≥ 0  & 400 - y ≥ 0

The Shipping cost Z = 1(x) + 2(500-x) + 2(y) + 4(400-y)

Z = x + 1000 - 2x + 2y + 1600 - 4y

Z = x -2y + 2600

To minimize the shipping cost:

[tex]\left \{ 500-x \geq 0 \ \implies \ x\leq 500}} \atop {400-y \geq 0 \ \implies \ y\leq 400}} \right.[/tex]

Thus, by replacing the coordinate values (x,y) into Z, we have:

Point    Coordinates(x,y)    Value of Z (shipping cost)

0             (0,0)                             0

A             (0,400)                     1800

B             (500,400)                 1300

C             (500,0)                      2100

Hence, the minimum cost is 1300.

x = 500 units   and  y = 400 units


Related Questions

Suppose that the price of a cupcake is $4. At this price, 50 cupcakes will be demanded. If the price rises to $5 per cupcake, consumer surplus will

Answers

Answer: fall by less than $50.

Explanation:

The options are:

• fall by more than $50.

• fall by less than $50.

• rise by less than $50.

• rise by more than $50.

Expert Answer

Consumer surplus, is referred to as the economic measure of the excess benefit that a customer gets. The consumer surplus is the difference between the amount that the customer is willing to pay and the amount that he or she eventually pays.

Based on the question, the total Price paid is: 50 × $4 = $200

Total Revised Price = 50 × $5 = $250

Therefore, there will be a fall by $50 that's ($250 - $200).

You’ve borrowed $21,518 on margin to buy shares in Ixnay, which is now selling at $40.6 per share. You invest 1,060 shares. Your account starts at the initial margin requirement of 50%. The maintenance margin is 35%. Two days later, the stock price changes to $38 per share. a. Will you receive a margin call?

Answers

Answer:

a. No, you will NOT receive a margin call.

b. The price at which you will receive the margin call is $31.23 per share.

Explanation:

Note: This question is not complete as the part b of the requirement is omitted. To complete the question, the omitted part b is therefore provided before answering the question as follows:

b. At what price will you receive the margin call?

The explanation of the answer is now provided as follows:

a. Will you receive a margin call?

Margin loan = $21,518

Total amount invested = Number shares purchased * Selling price per share when purchased = 1,060 * $40.60 = $43,036

Initial equity = Total amount invested - Margin loan = $43,036 - $21,518 = $21,518

Market value of the stock two days later = Number shares purchased * Selling price per share two days later = 1,060 * $38 = $40,280

New equity = Market value of the stock two days later - Margin loan = $40,280 - $21,518 = $18,762

Percentage margin = New equity / Market value of the stock two days later = $18,762 / $40,280 = 0.4658, or 46.58%

Since your percentage margin of 46.58% is lower than the new required maintenance margin of 35%, you will NOT receive a margin call.

b. At what price will you receive the margin call?

Price to receive the margin call = (Margin loan / (100% - Maintenance margin after two days)) / Number of shares purchased = ($21,518 / (100% - 35%)) / 1,060 = $31.23

Therefore, the price at which you will receive the margin call is $31.23 per share.

A short-term financial decision based on an MNC management's expectation that the local foreign currency will appreciate may be

Answers

Answer:

increasing local accounts receivable and decreasing local accounts payable

Explanation:

In simple words, accounts receivables refers to the amount that the company will receive from its debtors and accounts payable is the amount that the company will pay to its creditors. Thus, if the local currency appreciates , the company will receive a higher amount but will be obligated to pay a lower amount.

Perez Corporation has the following financial data for the years 20X1 and 20X2:

20X1 20X2
Sales $8,000,000 $10,000,000
Cost of goods sold 6,000,000 9,000,000
Inventory 800,000 1,000,000

Required:
a. Compute the inventory turnover for each year using the formula Sales/Inventory.
b. Compute inventory turnover based on an alternative calculation that is used by many financial analysts, Cost of goods sold/Inventory, for each year.

Answers

Answer:

Perez Corporation

a. Inventory turnover = Sales/Inventory

20X1 =  10x

20X2 = 10x

b. Inventory turnover = Cost of goods sold/Inventory

20X1 =  7.5x

20X2 = 9x

Explanation:

a) Data and Calculations:

                                    20X1              20X2

Sales                      $8,000,000  $10,000,000

Cost of goods sold 6,000,000      9,000,000

Inventory                    800,000       1,000,000

Average inventory = $900,000 ($1,800,000/2)

a. Inventory turnover = Sales/Inventory

20X1 =  10x ($8,000,000/$800,000)

20X2 = 10x ($10,000,000/$1,000,000)

b. Inventory turnover = Cost of goods sold/Inventory

20X1 =  7.5x ($6,000,000/$800,000)

20X2 = 9x ($9,000,000/$1,000,000)

The net income reported on the income statement of Cutler Co. was $2,460,000. There were 50,000 shares of $18 par common stock and 20,000 shares of $5 preferred stock outstanding throughout the current year. The income statement included a gain on discontinued operations of $300,000 after applicable income tax.
a. Determine the per-share figure for common stock for income before discontinued operations. Round your answer to the nearest cent.
$ per share
b. Determine the per-share figure for common stock for net income. Round your answer to the nearest cent.
$ per share

Answers

Answer and Explanation:

The computation is shown below:

a. The earning per share is

= (PAT - income tax discontinued operations - Preference dividend) ÷ number of common stock

= ($2,460,000 - $300,000 - (20,000 × $5)) ÷ (50,000 shares)

= $41.2 per share

b. The earning per share is

= (PAT - Preference dividend) ÷ number of common stock

= ($2,460,000 - (20,000 × $5)) ÷ (50,000 shares)

= $47.2 per share

How dose the very small businesses finance

Answers

Answer:

Small Business Administration offers lenders, mostly traditional banks, a federal guarantee on your loan

Two alternatives for a construction project are being considered. Both projects have a 5-year life. Alternative A's initial cost is $2,260 and yields $355 annually for 5 years. Alternative B initially costs $5500 and yields $1,250 annually for 5 years. The rate of return on the difference between the alternatives is approximately

Answers

Answer:

The rate of return on the difference between the alternatives is approximately 38.12%.

Explanation:

Alternative A's initial cost = $2,260

Alternative A's total yields for 5 years = $355 * 5 = $1,775

Alternative B's initial cost = $5,500

Alternative B's total yields for 5 years = $1,250 * 5 = $6,250

Difference between initial costs of A and B = Alternative B's initial cost - Alternative B's initial cost = $5,500 - $2,260 = $3,240

Difference between total yields for 5 years of A and B = Alternative B's total yields for 5 years - Alternative A's total yields for 5 years = $6,250 - $1,775 = $4,475

Rate of return on the difference between the alternatives = (Difference between total yields for 5 years of A and B - Difference between initial costs of A and B) / Difference between initial costs of A and B = ($4,475 - $3,240) / $3,240 = 0.3812, or 38.12%

Therefore, the rate of return on the difference between the alternatives is approximately 38.12%.

Which of the following is NOT an accurate statement about business processes in the context of implementing supply chain management?
A. Logistics are one of front-end practices that drive entire business practices.
B. Front-end business processes refer to the practices related to customers-product development-suppliers.
C. Key aspects of strategic management include leadership and (organizational) cultures.
D. Infrastructure support includes IT, knowledge/innovation management)
E. Complex performance measures are related to customers and supply chain management

Answers

Answer:

B. Front-end business processes refer to the practices related to customers-product development-suppliers.

Explanation:

The above given statement is NOT an accurate statement about business processes in the context of implementing supply chain management.

Mia and Mario specialize in producing the item in which she or he has a comparative advantage. Then they trade one pasta dish for one pizza.. Before specialization and​ trade, Mia and Mario produce 4 dishes of pasta and 4 pizzas an hour each. What are the total gains from specialization and​ trade?

Answers

Answer:

4, 4

Explanation:

Now mia has comparative advantage in pasta production while Mario has advantage in pizza making

Before they both specialized, one was making 4 pizza and 4 pasta while the other made 4 pasta and 4 pizza.

Total pizza made = 8

Total pasta made = 8

After they specialized,

Maria makes 4 + 8 = 12 pizza

Mia makes 4+8 = 12 pizza

12-8= 4

So they both make 4 more pasta and 4 more pizza

Assume that Guardian Company uses a periodic inventory system and has these account balances: Purchases $500,000; Purchase Returns and Allowances $14,000; Purchase Discounts $9,000; and Freight-in $15,000. Determine net purchases and cost of goods purchased.

Answers

Answer:

Net purchases:

= Purchases - Purchase Returns and Allowances - Purchase Discount

= 500,000 - 14,000 - 9,000

= $477,000

Cost of goods sold:

= Net purchase + Freight-in

= 477,000 + 15,000

= $492,000

Your broker suggests that the stock of DUH is a good purchase at $25. You do an analysis of the firm, determining that the recent $1.40 dividend and earnings should continue to grow indefinitely at 5 percent annually. The firm's beta coefficient is 1.3, and the yield on Treasury bills is 1.4 percent. If you expect the market to earn a return of 8 percent, what is your valuation of DUH

Answers

Answer:

The correct answer is "$28.03".

Explanation:

The given values are:

Good purchase,

= $25

Dividend,

= $1.40

Annually earning,

= 5%

Beta coefficient,

= 1.3

Treasury bills,

= 1.4%

Now,

= [tex]1.4+1.34\times 8-1.4[/tex]

= [tex]1.34\times 8[/tex]

= [tex]10.244[/tex] (%)

hence,

The fair value will be:

= [tex]1.4\times \frac{1.05}{.10244}-.05[/tex]

= [tex]28.03[/tex]

Absolutely, the proposal including its brokerage must be adopted because as fair market value was almost $25.

Balmforth Products, Inc. makes and sells a single product called a Bik. It takes three yards of Material A to make one Bik. Budgeted production of Biks for the next five months is as follows: The company wants to maintain monthly ending inventories of Material A equal to 20% of the following month's production needs. On January 31, this target had not been attained since only 2,000 yards of Material A were on hand. The cost of Material A is $0.80 per yard. The company wants to prepare a Direct Materials Purchases Budget. The total needs (i.e., production requirements plus desired ending inventory) of Material A for the month of May are:

Answers

Answer:

46,500 yards

Explanation:

Calculation to determine the Total needs of Material A for the month of May

Using this formula

Total needs =Production requirement+Desired ending Inventory

Let plug in the formula

Total needs=12,600*3+($14,500*20%*3)

Total needs=37,800+8,700

Total needs=46,500 yards

Therefore the Total needs of Material A for the month of May is 46,500 yards.

The prepaid insurance account had a beginning balance of $7,560 and was debited for $810 for premiums paid during the year.

Required:
Journalize the adjusting entry required at the end of the year.

Answers

Answer: See explanation

Explanation:

Debit Insurance Expenses = $8370

Credit Prepaid insurance = $8370

(To record insurance expense for the current year)

Note that:

Opening prepaid Insurance = $7560

Add: Insurance premium = $810

Insurance expense = $8370

Bunkhouse Electronics is a recently incorporated firm that makes electronic entertainment systems. Its earnings and dividends have been growing at a rate of 36.0%, and the current dividend yield is 8.00%. Its beta is 1.32, the market risk premium is 14.00%, and the risk-free rate is 2.80%.

Required:
a. Use the CAPM to estimate the firm’s cost of equity. (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places.)
b. Now use the constant growth model to estimate the cost of equity. (Do not round intermediate calculations. Enter your answer as a whole percent.)
c. Which of the two estimates is more reasonable?

Answers

Answer:

a. Calculation of the firm's cost of equity using CAPM

Required rate of return (Cost of equity) = Risk free rate + Beta*Market risk premium

Cost of equity = 2.80% + 1.32*14%

Cost of equity = 2.80% + 18.38%

Cost of equity = 21.28%

b) Calculation of the cost of equity using constant growth model:

Cost of equity = Dividend yield + Growth rate(Capital gain yield)

Cost of equity = 8.00% + 36.00%

Cost of equity = 44.00%

how to calculate current ratios

Answers

Answer:

Current ratios = [tex]\frac{Current Assets}{Current Liabilities}[/tex]

_ refers to exploiting price differences on identical or similar goods, services, assets or factors in different markets. Group of answer choices Externalization Internalization Rationalization Arbitrage Speculation

Answers

Answer:

Arbitrage

Explanation:

Arbitrage refers to exploiting price differences on identical or similar goods, services, assets or factors in different markets.

This ultimately implies that, arbitrage allows an individual to profit from the price difference between similar goods, commodity, securities or currency in different markets.

Basically, an individual might decide to almost simultaneously purchase a financial instrument such as a commodity, securities or currency and sell it in a different form or market.

For example, if a stock is trading at £80 on the London Stock Exchange (LSE) while it is trading for £81 on the Nigeria Stock Exchange (NSE) at the same time. John buy the stock on the LSE and sells the same shares immediately on the NSE and earns a profit of £1 per share. Thus, this is simply an arbitrage.

In conclusion, an arbitrage is a type of trade that is caused as a result of market inefficiency.

Which of the three types of business is the shoe store?

Answers

Answer:

I think a shoe store would be considered a corporation, however it could be a sole proprietorship meaning the business is solely owned and taken care of by one person, but that's unlikely since a shoe store would need employees to maintain their store.

Explanation:

There are three categories of business which are the following:(1) sole proprietorship, (2) partnership, and (3) corporation. Within each category, there are several variations.

Hope I helped, have a nice day :)

According to the video, what qualities or items do Cargo and Freight Agents need? Check all that apply.
college degree
familiarity with computers
driving skills
supervisory experience
high-school diploma

answers are 2 and 5

Answers

Answer:

B

E

Explanation:

S945274 is correct

Answer:

2 and 5 r the answer

Explanation:

When you send a negative employment message, recipients have an emotional stake, so which approach is best?

Question 1 options:

Discreet


Indirect


Direct


Face-to-face

Answers

Answer:

Sería directo.

Explanation:

Espero ayudarte

How could a strategy plan be used by a local restaurant chain

Answers

Explanation:

A strategic plan for a restaurant should involve decisions regarding advertising and how customers view the restaurant from the outside. Your advertising strategy should address your customers in a way that is geared toward your primary demographic.

Prepare a Master Schedule given the following information:
Forecast for each week for an eight-week schedule is 75 units.
The Master Production Schedule (MPS) rule is to schedule production if the projected on-hand inventory would be negative without it.
Committed customer orders are as follows:
WeeWeek CjusCustomer order
1 75
2 53
3 26
4 18
Use a production lot size of 100 units and no beginning inventory.
Week
1 2 3 4 5 6 7 8
Forecast 75 75 75 75 75 75 75 75
Customer Orders 75 53 26 18 0 0 0 0
Projected On-Hand Inventory
MPS
Formulas for Projected On-Hand Inventory
Week 1 = Beginning Inventory + MPS – MAX (Forecast:Customer Order)
Highest number
Weeks 2 – 8 = Previous Week Inventory + MPS – (Forecast: Customer Order)
Because the problem says we cannot have any negative inventory, then we require MPS shipments to come in. When a shipment comes in, it is in lots of 100. In this problem, MPS will be added for Weeks 1,2,3 and Weeks 5, 6, 7. No MPS shipments are expected in Week 4 or Week 8.

Answers

Answer:

Master Production Schedule (MPS)

Week                                              1      2      3      4      5      6      7       8

Forecast Customer Order         75   75    75    75    75    75    75    75

Customer Orders                       75   53    26    18      0      0      0      0

Projected On-Hand Inventory   25   50    75     0     25   50    75      0  

MPS                                           100  100  100     0    100  100  100      0

Explanation:

a) Data and Calculations:

Master Production Schedule (MPS)

Week                                              1      2      3      4      5      6      7       8

Forecast Customer Order         75   75    75    75    75    75    75     75

Customer Orders                       75   53    26    18      0      0      0      0

Projected On-Hand Inventory    

MPS                                            

Formulas for Projected On-Hand Inventory

Week 1 = Beginning Inventory + MPS – MAX (Forecast:Customer Order)

Highest number

Weeks 2 – 8 = Previous Week Inventory + MPS – (Forecast: Customer Order)

Prime Computers is a company that sells computers and software. The company has a website that allows customers to post comments about the computers and software it sells. Why is it important for this company to encourage customer feedback

Answers

Group of answer choices.

A. Most online shoppers will only buy products if they can voice their opinions about them after the purchase.

B. Most online shoppers search the Internet for ratings and reviews before making major purchase decisions.

C. Negative consumer feedback can actually attract more customer interest in the product.

D. Allowing consumer feedback makes it less likely that consumers will provide their feedback.

E. Consumers are more likely to say positive things about companies that value their opinions.

Answer:

B. Most online shoppers search the Internet for ratings and reviews before making major purchase decisions.

Explanation:

Customer relationship management can be defined as a strategic process which typically involves combining strategies, techniques, practices and technology so as to effectively and efficiently manage their customer data in order to improve and enhance customer satisfaction. Thus, this set of employees are saddled with the responsibility of ensuring the customer are satisfied and happy with their service at all times.

This ultimately implies that, customer relationship management is focused on developing an ongoing connection between a business firm (organization) and all of its customers, as well as potential customers.

Hence, it is very important for Prime Computers to encourage customer feedback on its website and as a policy because most online shoppers (customers) usually engage in an online search in order to see other customer's ratings and reviews of company's product or service before making major purchase decisions.

a. On March 2, Sheridan Company purchased $862,000 of merchandise from Skysong Company, terms 2/10, n/30.
b. On March 6, Sheridan Company returned $110,700 of the merchandise purchased on March 2.
c. On March 12, Sheridan Company paid the balance due to Skysong Company.

Requried:
Prepare the journal entry to record these transaction.

Answers

Answer:

Sheridan Company

Journal Entries:

a.  March 2: Debit Inventory $862,000

Credit Accounts Payable (Skysong Company) $862,000

To record the purchase of merchandise on credit terms 2/10, n/30.

b. March 6: Debit Accounts Payable (Skysong Company) $110,700

Credit Inventory $110,700

To record the return of merchandise on account.

c. March 12: Debit Accounts Payable (Skysong Company) $751,300

Credit Cash $736,274

Credit Cash Discounts $15,026

To record the payment on account in full settlement, including cash discounts.

Explanation:

1) Data and Analysis:

a.  March 2: Inventory $862,000 Accounts Payable (Skysong Company) $862,000 terms 2/10, n/30.

b. March 6: Accounts Payable (Skysong Company) $110,700 Inventory $110,700

c. March 12: Accounts Payable (Skysong Company) $751,300 Cash $736,274 Cash Discounts $15,026

Which set of items appears on the loan estimate

Answers

Need more information for me to answer
Answer: interest rate, estimated monthly payment, estimated cash to close.

I hope this helped

Consider the future value of $1 in 10 periods when the interest rate is 5%. When the interest rate doubles to 10%, the future value: Increases but by less than double Exactly doubles Increases by more than double Cannot be determined a

Answers

Answer: Increases but by less than double

Explanation:

The formula for future value will be calculated as:

FV = PV (1 + r )^n

When interest rate = 5%, then the future value will be:

= 1 × (1 + 5%)^10

= 1 × (1 + 0.05)^10

= 1 × (1.05)^10

= 1.63

When Interest rate is 10%, then the future value will be:

= 1 × (1 + 10%)^10

= 1 × (1 + 0.10)^10

= 1 × (1.10)^10

= 2.59

Therefore, the answer is "Increases but by less than double"

Wilson's Antiques is considering a project with an initial cost today of $10,000. The project has a life of 2 years with cash inflows of $6,500 a year. Should the firm decide to wait one year to commence this project, the initial cost will increase by 5 percent, and the cash inflows will increase to $7,500 a year. What is the value of the option to wait at a discount rate of 10 percent

Answers

Answer:

Wilson's Antiques

The value of the option to wait is:

= $1,236.

Explanation:

a) Data and Calculations:

                                      Alternative 1      Alternative 2

                                            Now            Wait (one year after)

Initial cost of project        $10,000              $10,500 ($10,000 * 1.05)

Increase in initial cost                                   5%

Project's estimated life    2 years               2 years

Annual cash inflows        $6,500               $7,500

Discount rate = 10%

PV annuity factor at 10%    1.736                  1.736

Present value of annuity $11,284             $13,020

Net present value             $1,284              $2,520

The value of the option to wait is $1,236 ($2,520 - $1,284)

Ana is training for a triathlon, a timed race that combines swimming, biking, and running. While Ana usually practices swimming for two hours per day, she decides to continue for an additional hour because the pool is less crowded than usual today allowing her practice time to be more productive. Which basic principle of individual choice does Valerie's plan illustrate that her husband's advice does not?
a. Resources are scarce.
b. All decisions involve opportunity costs.
c. Decisions are made at the margin.
d. People usually exploit opportunities to make themselves better off.

Answers

Answer:

c. Decisions are made at the margin.

Explanation:

It is better to make a trade-off when someone compares the costs with that of  the benefits of doing something. The [tex]\text{decisions about whether one must do a bit more or a bit less of an activity}[/tex] are called marginal decisions. Making the [tex]\text{trade-offs at the margin}[/tex] means comparing its costs as well as its benefits of an activity by doing it a little bit more versus doing a little bit less.

In the context, Ana is making decision at the margin when she decides to practice one hour extra and improve her swimming performance as the event of triathlon is approaching.

Thus, option (d) is correct.

A company's perpetual preferred stock currently trades at $87.50 per share, and it pays an $8.00 annual dividend. If the company were to sell a new preferred issue, it would incur a flotation cost of 5.00% of the issue price. What is the firm's cost of preferred stock?
a. 8.25%
b. 9.14%
c. 8.69%
d. 9.62%

Answers

Answer:

9.62%

Explanation:

The firm cost of preferred stock can be calculated as follows

Dividend= $8

Price= $87.50

Floation cost= 5%

= 5/100

= 0.05

= 8/87.50(1-0.05)

= 8/87.50(0.95)

= 8/83.125

= 0.0962×100

= 9.62%

Hence the firm cost of preferred stock is 9.62%

During the Middle Ages, the African city of Taghaza quarried salt in 200-pound blocks to be sent to the salt market in Timbuktu, in present-day Mali. Travelers report that Taghazans used salt instead of wood to construct buildings. How would the elasticity of demand for wood in Taghaza have compared with the elasticity of demand for wood in other towns without big salt mines

Answers

Answer:

a. it would have been more elastic.

Explanation:

Lindon Company is the exclusive distributor for an automotive product that sells for $54.00 per unit and has a CM ratio of 30%. The company’s fixed expenses are $388,800 per year. The company plans to sell 28,600 units this year. Required: 1. What are the variable expenses per unit? (Round your "per unit" answer to 2 decimal places.) 2. What is the break-even point in unit sales and in dollar sales? 3. What amount of unit sales and dollar sales is required to attain a target profit of $226,800 per year? 4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $5.40 per unit. What is the company’s new break-even point in unit sales and in dollar sales? What dollar sales is required to attain a target profit of $226,800?

Answers

Answer:

Results are below.

Explanation:

First, we need to calculate the unitary variable cost:

Unitary variable cost= (1 - Contribution margin ratio)*selling price

Unitary variable cost= 0.70*54

Unitary variable cost= $37.8

Now, the break-even point in units and dollars:

Break-even point in units= fixed costs/ contribution margin per unit

Break-even point in units= 388,800 / (54 - 37.8)

Break-even point in units= 24,000

Break-even point (dollars)= fixed costs/ contribution margin ratio

Break-even point (dollars)= 388,800 / 0.3

Break-even point (dollars)= $1,296,000

If the desired profit is $226,800; the following formula is required:

Break-even point in units= (fixed costs + desired profit) / contribution margin per unit

Break-even point in units= (338,800 + 226,800) / 16.2

Break-even point in units= 34,914

Break-even point (dollars)= (fixed costs + desired profit) / contribution margin ratio

Break-even point (dollars)= 565,600 / 0.3

Break-even point (dollars)= $1,885,333

Finally, if the variable cost per unit decreases by $5.4:

Unitary variable cost= $32.4

Break-even point in units= 388,800 / (54 - 32.4)

Break-even point in units= 18,000

Contribution margin ratio= unitary CM / Selling price

Contribution margin ratio= 21.6/54= 0.4

Break-even point (dollars)= fixed costs/ contribution margin ratio

Break-even point (dollars)= 388,800 / 0.4

Break-even point (dollars)= 972,000

Break-even point (dollars)= (fixed costs + desired profit) / contribution margin ratio

Break-even point (dollars)=  (388,800 + 226,800) / 0.4

Break-even point (dollars)= $1,539,000

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