Busıness Fınance I Deneme Sınavı Sorusu #830279

The DuckCold manufactures two products, hat and gloves. The total fixed costs of the DuckCold is $540,000. The sales mix of the DuckCold is composed of 60% hat, 40% gloves and the ski hat has contribution margin ratio of 50% while for the gloves it is 60%.  What is the break-even sales of gloves?


$400,000

$500,000

$600,000

$700,000

$800,000


Yanıt Açıklaması:

Contribution margin ratio of the company: (0.60*0.50)+(0.40*0.60) = 0.54

Overall break-even sales: $540,000/0.54 = $1,000,000

Break-even sales for gloves: $1,000,000*0.60 = $600,000

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