Crown Co. can produce two types of lamps, the Enlightner and Foglighter. The data on the two lamp models are as follows: Enlightner Foglighter Sales volume in units 500 400 Unit sales price $ 300 $ 400 Unit variable cost 200 240 Unit contribution margin $ 100 $ 160 It takes one machine hour to produce each product. Total fixed costs for the manufacture of both products are $90,000. Demand is high enough for either product to keep the plant operating at maximum capacity. Assuming that sales mix in terms of units remains constant, what is the breakeven point in total units

Answers

Answer 1

Answer:

Crown Co.

The breakeven point in total units is:

711 units

Explanation:

a) Data and Calculations:

                                            Enlightner   Foglighter   Total

Sales volume in units           500              400       900

Unit sales price                   $ 300           $ 400

Sales value                      $150,000    $160,000    $310,000

Unit variable cost                  200              240

Variable costs                 $100,000     $96,000    $196,000

Unit contribution margin    $ 100            $ 160

Total contribution            $50,000     $64,000     $114,000

Machine hour                          1                  1  

Weighted contribution margin per unit                $126.67 ($114,000/900)

Total fixed costs                                                     $90,000

Variable costs                                                       $196,000

Total costs =                                                         $286,000

Weighted contribution margin per unit:

                                           Enlightner          Foglighter      Total

Unit contribution margin     ($ 100 *5/9)   ($ 160 * 4/9)

                                               $55.56             $71.11         $126.67

Break-even point in total units = Fixed costs/Weighted contribution margin per unit

= $90,000/$126.67

= 710.5 units


Related Questions

Fran owns Consolidated Auto Parts, a company that got its start making auto parts related for hybrid vehicles, but her firm has had difficulty establishing itself as a maker of parts for the more-profitable internal combustion engine. What is most likely contributing to Consolidated's problem in this area?

Answers

Answer:

The answer is "Barriers to entry typically support incumbents in a lucrative industry".

Explanation:

Fran owns Integrated Car Parts, which started producing auto parts for electric vehicles, but it's been difficult for Fran to establish itself as just a part producer for a diesel engine which would be more lucrative. Barriers to entry usually shield established participants in such a profitable industry, which most probably contributes to the issue of Consolidation.

A cylindrical garbage can has the dimensions shown.



A cylinder has a diameter labeled twelve inches and height labeled fifteen inches.
Question 1
Part A

What is the area of the horizontal cross section of the cylinder? Use 3.14 for π.

Enter the correct answer in the box.

about
square inches
Question 2
Part B

What is the area of the vertical cross section of the cylinder through the centers of the bases?

Enter the correct answer in the box.

square inches
Question 3
Part C

Which cross section has the greater area, and by how much?

Select the correct answers from the lists to complete the sentence.

The vertical cross section has the greater area, by about 66.96 square inches.

Answers

A cylindrical garbage can has the dimensions shown.

A cylinder has a diameter labeled twelve inches and height labeled fifteen inches.

Question 1

Part A

What is the area of the horizontal cross section of the cylinder? Use 3.14 for π.

Enter the correct answer in the box.

about

square inches

Question 2

Part B

What is the area of the vertical cross section of the cylinder through the centers of the bases?

Enter the correct answer in the box.

square inches

Question 3

Part C

Which cross section has the greater area, and by how much?

Select the correct answers from the lists to complete the sentence.

The vertical cross section has the greater area, by about 66.96 square inches.

one feature of a corporation is that it can continue indefinitely beyond the lives of individual managers and stockholders of the corporation. this is called

Answers

Answer:

One feature of a corporation is that it can continue indefinitely beyond the lives of individual managers and stockholders of the corporation.  This is called perpetual life or succession.

Explanation:

Perpetual life or succession of a corporation refers to the continuation of a corporation's or other organization's existence notwithstanding the death, bankruptcy, insanity, change in membership or exit from the business of any owner or member, or any transfer of ownership.  This makes the corporation to be a safer and more stable platform for investors.  The perpetual life of the corporation also raises the chances that the investors will receive returns on their money over an indefinite period of time.

with vivid example from Tanzania explain how commerce completes production process​

Answers

Answer:

Commerce is a fundamental part of the productive economic process, through which the goods and services that were produced in an economy are placed on the market. Thus, it is part of the third sector of the economy, capitalizing production and supplying the public with the goods and services it needs for its daily development.

Thus, for example, the Tanzanian economy is made up of 80% agricultural production, which makes up the primary sector of the economy. This country lacks a developed industrial structure, so its secondary sector is very short. Now, the agricultural products that are produced in the country are marketed both in the domestic market and through exports, with which the tertiary sector of the Tanzanian economy is based in turn on the nation's primary production.

Artificial intelligence (A.I.) is a powerful tool for aiding human decision making. This activity is important because managers need to understand the tremendous capabilities, but also the serious dangers, inherent in using A.I. The goal of this exercise is to challenge your knowledge of the applications and downsides of A.I.

Read the descriptions of various aspects of artificial intelligence. Choose whether each item is an application of A.I. or a downside of A.l.

a. Hospitals use A-I. to monitor patients and predict the risk Of death two days earlier than ever before possible.
b. A.I. sensors can alert drivers to potential hazards and accidents.
c. It is difficult to program machine learning systems to act in ways that are desired and predictable.
d. The potential to aid in human decision making
e. Al. is devoid of common sense.
f. There is the potential for Al. to be put to malicious use.
g. Machines guided by A.I. are faster and more powerful than humans when building and evaluating models and simulations to make predictions.

Answers

Answer:

a. APPLICATION

If the risk of death can be predicted ahead of time, actions can be taken to mitigate that risk.

b. APPLICATION

If A.I. sensors can alert drivers to potential accidents, the drivers can take action to avoid said accidents which means that A.I can reduce the number of accidents occurring.

c. DOWNSIDE

The difficulty in getting A.I. to act in a certain way is a downside because the A.I. can give undesirable and irrelevant responses.

d. APPLICATION

If A.I. can aid humans in decision making so that decisions are better then this is an application.

e. DOWNSIDE

Common sense is very important in certain scenarios and is A.I. is devoid of this then it will take longer to perform in scenarios where common sense was needed.

f. DOWNSIDE

A potential for A.I. to be used in nefarious and malicious ways is most definitely a downside.

g. APPLICATION.

If A.I. can make better and more effective simulations than humans, this is an application that will save costs in a lot of industries.

You want to learn more about how to align individual employee's goals with the overall organization's goals. which HRM function covers your concerns

Answers

Answer:

The HRM (Human Resources Management) function that covers concerns about how to align individual employee's goals with the overall organization's goals is:

Performance management.

Explanation:

In Human Resource Management (HRM), there are various functions dealing with Human resource planning, Recruitment and selection, Performance management, Learning and development, Career planning. The performance management unit ensures that individual employee's goals are aligned with the overall goals of the organization in order to achieve organizational success.  The performance management function helps HR managers to establish, agree, and marry the goals of employees with organizational performance expectations.

____________________ is a step in the incident management process where an incident that cannot be responded to by an incident screener is put in a queue of another support staff member.

Answers

Answer:

Incident assignment

Explanation:

Incident Management can be regarded as as a process use in IT Service Management (ITSM). It is a process that helps in stabilizing organization's services performance whenever there there is a defection or abnormal activities. One of the step in incident Management is Incident assignment, whereby an incident that cannot be attended to by a staff is aligned on the queue for another staff to respond to.

It should be noted that Incident assignment is a step in the incident management process where an incident that cannot be responded to by an incident screener is put in a queue of another support staff member.

Upon graduating from High School in 2019, you were granted a $6,000 college scholarship for academic year 2019-2020. As a full-time student and degree candidate during the fall term of 2019 you received $2,000 and spent $1,200 on tuition and fees, $300 on books and $500 on room and board. How much of your scholarship is taxable on your 2019 Federal return

Answers

Answer:

The answer is "$500".

Explanation:

The student is indeed a professional student and a graduate candidate of a qualifying organization and utilizes the sum of a grant for salary payments. The study money is income.  

Registered costs include university fees, book sales but do not cover room and boarding spending. In federal return, such expenditure for room and boarding is deductible. Even so, in the 2019 Fiscal return, $500 of the amount of the grant is deductible.

A company is considering an investment in a machine that it believes will speed up production of a product. The machine will cost the company ​$. Products produced using the machine will sell for ​$ per unit. The variable cost per unit incurred producing the product is believed to be ​$. What quantity of sales is required for the company to break even if it purchases the​ machine?

Answers

Answer:

133,334 units

Explanation:

Note : I have attached the full question below

Break even point is the level at which a company makes neither profit nor a loss.

Break Even (units) = Fixed Cost ÷ Contribution per unit

Where,

Contribution per unit = Unit Selling Price - Unit Variable Cost

                                   = $ 25 - $10

                                   = $15

Therefore,

Break Even (units) = $ 2,000,000 ÷ $15

                              = 133,334 units

(b) A company had an average inventory last year of $208,000 and its inventory turnover was 6. If sales volume and unit cost remain the same this year as last and inventory turnover is 8 this year, what will average inventory have to be during the current year

Answers

Answer: 156000

Explanation:

The average inventory during the current year would be calculated as follows:

Inventory Turnover Ratio = Cost of goods sold / average inventory

where,

Inventory turnover = 8

Cost of goods sold = $208,000 × 6 = $1,248,000

Average inventory = Unknown

Therefore, 8 = 1248000 / Average inventory

Average inventory = 1248000 / 8

Average inventory = 156,000

Does the Statute of Frauds, a legal principle from the 1600s, still make sense in today's commercial world

Answers

Answer:

Yes.  The Statute of Frauds still makes sense in today's commercial world.

Explanation:

The statute of frauds as a legal concept requires that certain contracts must be put in writing, especially contracts involving the sale of land, goods worth more than $500, and contracts lasting more than one year.  The statute acts as a defense to a breach of contract claim. In most states, a statute of frauds does not make a contract void but makes certain contracts voidable. This means that the contract remains valid and enforceable until one of the parties chooses to void the contract.

b. Now suppose instead that housing credits are withdrawn gradually at a rate of $500 for each $1,000 that someone is earning above the wage limit of $26,500 per year. Assuming Layla earns an extra $7,500 per year above her original wage of $35,000 per year, how large will her housing credit be

Answers

Answer: $0

Explanation:

Layla qualifies for $8,000 in housing credits.

These are withdrawn at $500 for every $1,000 she earns above the wage limit of $26,500

Layla's annual income = 35,000 + 7,500

= $42,500

Amount earned above limit = 42,500 - 26,500

= $16,000

Amount of housing credit withdrawn is $500 per thousand so for $16,000, $8,000 will be withdrawn from her housing credit.

Housing credit = 8,000 - 8,000

= $0

businesses, especially e-businesses, often collect data about their customers, the individuals and organizations with which they do business. Is customer information an asset which should be reported in the financial statements

Answers

Explanation:

No, customer data and information collected by companies, especially e-business, are not an asset that should be reported in the financial statements, they are valuable for companies, especially digital ones, for greater understanding and definition of their target audience, through standards, tastes, personal characteristics, preferences, etc., in order to form a customer base for possible marketing communications, in addition to forming essential information for companies to develop better targeted and attractive marketing campaigns for their audience, the which benefits in the company's sales and market positioning.

What is a determinant of demand that would cause demand to increase?

Answers

Answer:

Increase in income

Increase in price of substitutes

Change in taste

Explanation:

If income increases, the demand for a good rises as the amount of disposable income increases,

A substitute good is a good that can be used in place of another good. e.g. pen and pencils. If the price of a substitute (e.g. pens) increases, it becomes more expensive. Consumers would shift to the demanding pencils. As a result the demand for pencils would increase

A change in taste. For example, if an individual prefers pencils to pens. he would demand more of pencils and less of pend. As a result, the demand for pencils would increase

You are considering a gradual expansion of your restaurant's square footage. Three tables per year will increase your profits by 4% per year. Your current yearly profit is $135,000. What will your annual profit be after 5 years?
a) $138,909
b) $155,344
c) $164,248
d) $188,125

Answers

Answer:

Annual profit after 5 year = $164,248 (Approx)

Explanation:

Given:

Current year profit P = $135,000

Growth g = 4 % = 0.04

Number of year n = 5 year

Find:

Annual profit after 5 year

Computation:

Annual profit after 5 year = P(1+g)ⁿ

Annual profit after 5 year = 135,000(1+0.04)⁵

Annual profit after 5 year = $164,248 (Approx)

Answer:

C) $164,248

Explanation:

None, I did the quiz and that was the answer

One of the founding principles of the ISO 9000 standard is that: a. the requirements are strictly the same, regardless of the organization b. it requires organizations to meet their own requirements as well as those of regulators c. the requirements are set and audited by the customers d. the requirements follow the Six Sigma methodology

Answers

Answer:

One of the founding principles of the ISO 9000 standard is that:

a. the requirements are strictly the same, regardless of the organization.

Explanation:

ISO 9000 standards describe the quality management standards that organizations can follow to increase business efficiency and customer satisfaction.  ISO 9000 embeds a quality management system within an organization, increasing productivity, reducing unnecessary costs, and ensuring quality of processes and products.  The IS0 9000 standards are not specific to any one industry and can be applied to organizations of any size.

When using QuickBooks Online Accountant, Diane Doolittle opens a client's QuickBooks Online company from her Client Dashboard. Where can she see which apps are connected to the client's account without logging out of the account?

Answers

Answer: d. Left navigation > Apps

Explanation:

QuickBooks Online is a very useful accounting software that caters for the accounting needs of millions of small and medium type businesses including novices due to its simple interface.

Should Diane Doolittle want to see the apps that are connected to her client's account she should click on the left navigation and on the list she will see Apps (below work). Clicking on this would give the required information.  

RWJ inc., produces the different medical devices. the following relates to the three products for next year. under an activity-based costing system, the per-unit overhead cost of device z is closest to

Answers

Answer:

Exing relates to the three products for next yeaplaRWJ inc., produces the different medical devices. the following relates to the three products for next year.nation:

Now suppose instead that housing credits are withdrawn gradually at a rate of $500 for each $1,000 that someone is earning above the wage limit of $28,500 per year. Assuming Layla earns an extra $2,000 per year above her original wage of $29,500 per year, how large will her housing credit be

Answers

Answer:

Housing credit will be = $6000

Explanation:

Solution:

As, this question is not complete, it lacks essential data to proceed. But I have  found that data on internet and will be solving this question accordingly.

Data given:

Layla's wages per year = $29500

Housing credits = $7500

Layla's new income with Housing credit = $37000

As given in question:

Layla earns an extra $2000 per year above her original wage.

New Layla's income per year = $31500

So, now,

Layla's income without housing credit = $31500

Wage limit allowed = $28500

So, Layla earns $3000 more than wage limit

Hence,

$500 for $1000

$1500 for $3000

So, $3000 will be deducted from the housing credit

So,

Layla's total income = $31500 + ($7500 - $1500)

Layla's Total income = $31500 + $6000

Layla's Total income = $37500

Where,

Housing credit will be = $6000

FVA Inc.’s net income for the most recent year was $40,825. The tax rate was 24 percent. The firm paid $10,320 in total interest expense and deducted $10,570 in depreciation expense. What was the cash coverage ratio for the year?

Answers

Answer: 7.23 times

Explanation:

Cash coverage ratio = Cash available/ Interest expense

Cash Available = Net Income before tax + Interest expense + Depreciation

= (40,825 / (1 - 24%)) + 10,320 + 10,570

= $74,607.11

Cash coverage ratio = 74,607.11/10,320

= 7.23 times

For Wildhorse Company, variable costs are 68% of sales, and fixed costs are $199,000. Management’s net income goal is $77,800. Compute the required sales in dollars needed to achieve management’s target net income of $77,800. (Use the contribution margin approach.)

Answers

Answer: $865000

Explanation:

Contribution margin ratio would be gotten as:

= 100% - 68%

= 32%

= 0.32

Then, the desired sales would be:

= (Fixed cost + desired profit) / CM ratio

= (199,000 + 77800) / 0.32

= 276800 / 0.32

= $865000

Viral promotion involves: Group of answer choices offering rebates and incentives to customers for adopting a product or service. paying celebrities to use a product visibly to lure customers into unwittingly buying the product. emphasizing customer retention and satisfaction, rather than a dominant focus on sales transactions. leveraging a firm's customers to promote a product or service.

Answers

Answer:

Leveraging a firm's customers to promote a product or service

Explanation:

Viral promotion can be regarded as

business strategy which are utilized in promoting products/services of a company through existing social networks, it could be achieved by creating videos , photos on social networks and other network, it deals with spreading of information that concern the product. It should be noted that Viral promotion involves leveraging a firm's customers to promote a product or service

Antitrust decisions based on the rule of reason depend on:

a. Both firm behavior and market structure
b. Firm behavior
c. Market structure

Answers

Answer:

Option A: Both firm behavior and market structure

Explanation:

The rule of reason is a form of a judicial analysis that address if anticompetitive agreement is actually a advisable or reasonable restraint of trade, courts will look at the agreement's purpose, parties' capacity to implement the agreement to achieve the purpose. It significantly impliese that court studies the things around business practice and deciding if it helps or hurts competition.

An Antitrust is simply a federal and a state statutes to contradict or protest commerce from certain withhold of trade, such as price fixing and others.

Great Pumpkin Inc., wants to purchase a vending machine for their common room and chooses dimensions of cost, reliability, and flexibility as critical. They evaluate three different vending machine companies and rate their performance on each criterion on a scale from 1 (poor) to 5 (excellent). Which company should Great Pumpkin choose

Answers

Question Completion:

Dimension    Importance   Spike  Olaf  Andy

Cost                 4                  1           5       3

Reliability         2                 5           2       3

Cost                 3                 3           3       4

Answer:

Great Pumpkin Inc.

Great Pumpkin should choose Olaf Manufacturing with the highest weighted score of 33.

Explanation:

a) Data and Calculations:

Dimension    Importance   Spike      Olaf             Andy

Cost                 4                 4 (1*4)     20 (5*4)      12 (3*4)

Reliability         2                10 (5*2)     4 (2*2)        6 (3*2)

Cost                 3                 9 (3*3)      9 (3*3)       12 (4*3)

Total weighted scores    23             33               30

b) Based on the total weighted scores, Olaf Manufacturing performed best among the three companies.  It should be chosen.  To obtain the weighted scores for each company, the scale it obtains under each dimension is multiplied by the importance of the dimension.  This is done for each dimension and each company before the total weighted scores are obtained and the company with the highest score is adjudged the winner.

Jared Harless shattered his elbow in a snowboarding accident and decided to visit a doctor at Smith Union Hospital for treatment. While at the hospital, he interacts with many individuals who attempt to make his experience at the hospital a positive one.

In most large organizations, several people are responsible for the buying decisions. These buying center participants can include employees who have a formal role in purchasing decisions (i.e., the purchasing or procurement department), members of the design team for a new product, top managers, and employees who will be using the item being purchased. These employees are likely to play different roles in the buying process. Vendors must understand these roles and adapt the marketing process appropriately for different individuals and for the buying center as a whole.

a. Patient
b. Vista Insurance
c. Shattered Elbow
d. Smith Union Hospital
e. Elbow-Med Sales Rep
f. Materials Manager
g. Alternative Treatments
h. Specialized Purchase
i. Physician
j. Surgery
k. Price and Success Rete
l. Cost-Effectiveness

Role player Prompters
Initiator
User
Decider
Buyer
Influencer
Gatekeeper

Answers

Answer:

                                 Role player                         Prompters

Initiator                    Physician                            Shattered Elbow

User                          Patient                                 Alternate Treatments

Decider                     Smith union hospital         Price and success rate

Buyer                        Material manager               Specialized purchase

Influencer                 ElbowMed Sales Rep         Surgery

Gatekeeper             Vista Insurance                   Cost effectiveness

Which of the following best describes a player's role in any game?
O A. The name of his or her character.
O B. The number of turns he or she gets to take.
O C. The way he or she scores points.
O D. The actions expected of him or her.

Answers

D. The actions expected of him or her.

Suggest and explain four activities that would be ""customer focused"" in nature

Answers

Answer:

1. Efficient customer-care

2. Personalization of products

3. A transparent distribution network

4. Requesting feedback from customers

Explanation:

An organization that is customer-focused has policies in place that are relatable to the customer and make his journey through the business easier.

Activities and policies that are customer-focused in nature include;

1. A well trained customer service personnel that listen to the needs of the customers, and solve them.

2. Designing of products that fit into the needs of customer segments shows that the organization has the customers at heart.

3. Honesty and clarity in dealing with customers at every stage of the business shows that the organization is customer-focused.

4. Feedback requests helps the organization know what the customer's concerns are and how to deal with them.

1. Values in a chart must be:
Select the correct option.
O a. Numbers
O b. Words
O c. Months
O d. Columns

Answers

Answer:

a. Numbers

Explanation:

The values in a chart represent data. Anyone reading a chart should be able to interpret the information presented with relative ease. Due to the space factors, the values of a chart are always in numbers.  Values in number form take little space compared to words.

Numbers are clear and easy to understand for everyone. When a value is very big, writing it in words may pose a challenge for some people to understand.

Financial management deals with the maintenance and creation of economic value or wealth. Group of answer choices True False

Answers

Answer:

The answer for the above question is== (TRUE)..✔️✔️


What is a continuous discussion to bring out innovative ideas from employees?

Answers

Answer:

Experiment to

generate ideas

Companies must let employees know they are open for innovation. Some companies do this by creating a designated space where employees can be creative. Most office spaces, which are normally a sea of cubicles, have little room physically and emotionally where creativity and innovation can flourish.

Give staff time

to work on ideas

Innovation needs time, and more often than not, employees feel they have none to spare. As a result, a growing number of companies are giving employees time away from the daily grind to work on projects of their own choosing. Some companies hold innovation days; others have hackathon sessions while others again give staff a set amount of time to work on projects that excite them, developing and testing new ideas                  

Invest in idea generation

Implement some of the ideas employees come up with. Ideas have to be implemented or they’re not worth anything. To truly innovate, companies need to ensure a culture that supports new ideas and new ways of doing business efforts, but also execute those ideas.

Explanation:

Answer:

Brainstorming

Explanation:

It's on the notes for Plato

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