单选题
Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 December 2003.
＄
Materials (100% variable) 300,000
Labor (25% variable) 200,000
Selling & distribution cost (20% variable) 50,000
Other costs (fixed) {{U}}170,000{{/U}}
【正确答案】
【答案解析】(a) Total variable costs:
＄
Materials 300,000
Labor (＄200,000×25%) 50,000
Selling & distribution cost (＄50,000×20% ) 10,000
360,000
Variable cost per unit =＄360,000 / 3,000 =＄120
Contribution per unit =Selling price - Variable cost =＄300 -＄120 =＄180
Breakeven point (in units) = Fixed cost / Contribution per unit
= (＄200,000×75% +＄50,000×80% +＄170,000)/＄180
= ＄360,000/＄180
= 2,000 units
Breakeven point (dollars sales) = Breakeven units × Selling price per unit
= 2,000×＄300
= ＄600,000
(b) the contribution to sales ratio = ＄180 / ＄300×100% = 60%
(c) the margin of safety = (Current sales - breakeven sales) / Current sales×100%
= (3,000×＄300-＄600,000)/＄900,000×100%
= 33.3%