Cost And Management Accountıng Deneme Sınavı Sorusu #1393276

In a production business, the unit sales price of each product is 2,200TL. It is defined that the total fixed cost of the business is to be 1,800,000TL and variable cost of each product is to be 1,700TL. Since the business management has targeted income of 300,000TL, what is the units of products to achieve the target income?


500

1,800

2,200

3,900

4,200


Yanıt Açıklaması:

Total Revenue (TR) – Total Cost (TC) = Profit (P)

(SP x X) – (V x X) - TFC = P

(2,200 x X) – (1,700 x X) – 1,800,000 = 300,000

500X – 1,800,000 = 300,000

500X = 2.100,000

X = 4.200 units of products

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