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Selling price per unit calculator
Selling price per unit calculator










selling price per unit calculator

The costs of complying with health safety regulations in the kitchen i.

selling price per unit calculator

The hourly wages of the caregiver who drives the van and delivers the meals h. Depreciation on the kitchen equipment used in the Meals-On-Wheels program g. The salary of the part-time manager of the Meals-On-Wheels program f. The rent on the facility that houses Madison Seniors Care Center, including the Meals-On-Wheels program e. The cost of gasoline consumed by the Meals-On-Wheels van d. The cost of incidental supplies such as salt, pepper, napkins, and so on c. The cost of leasing the Meals-On-Wheels van b. For each cost listed below, indicate whether it is a direct or indirect cost of the Meals-On-Wheels program, whether it is a direct or indirect cost of particular seniors served by the program, and whether it is variable or fixed with respect to the number of seniors served. Required: A number of costs of the center and the Meals-On-Wheels program are listed below. The center is organized into a number of departments, one of which is the Meals-On-Wheels program that delivers hot meals to seniors in their homes on a daily basis. Madison Seniors Care Center is a nonprofit organization that provides a variety of health services to the elderly. The contribution format enables managers to quickly calculate how variable costs will change in response to changes in unit sales. The contribution format is more useful because it organizes costs based on their cost behavior. The contribution margin per unit is $300 - $240 = $60. The variable cost per unit is $240,000 ÷ 1,000 units sold = $240. The selling price per unit is $300,000 ÷ 1,000 units sold = $300.

#Selling price per unit calculator plus

Cost of goods sold ($20,000 + $200,000 - $7,000) = $213,000 The variable administrative expense shown above ($12,000) is computed as follows: Sales (a) $ 300,000 Contribution margin (b) $ 60,000 Total variable costs (a) ‒ (b) $ 240,000 Total variable costs (a) $ 240,000 Cost of goods sold $ 213,000 Variable selling expense 15,000 Cost of goods sold plus variable selling expense (b) $ 228,000 Variable administrative expense (a) ‒ (b) $12,000 The fixed selling expense shown above ($30,000) is computed as follows: Contribution margin (a) $ 60,000 Net operating income (b) $ 18,000 Total fixed costs (a) ‒ (b) $ 42,000 Total fixed costs (a) $ 42,000 Fixed administrative expense (b) $ 12,000 Fixed selling expense (a) ‒ (b) $ 30,000 2. The direct costs of the Evendale Store are as follows: Apparel Department cost of sales-Evendale Store $90,000 Store manager's salary-Evendale Store 12,000 Apparel Department sales commission-Evendale Store 7,000 Store utilities-Evendale Store 11,000 Apparel Department manager's salary-Evendale Store 8,000 Janitorial costs-Evendale Store9,000 Total direct costs for the Evendale Store $137,000 3.The direct costs in the Apparel Department that are also variable with respect to departmental sales is computed as follows: Apparel Department cost of sales-Evendale Store $90,000 Apparel Department sales commission-Evendale Store 7,000 Total direct costs for the Apparel Department that are also variable costs $97,000ġ. The direct costs of the Apparel Department are as follows: Apparel Department cost of sales-Evendale Store $90,000 Apparel Department sales commission-Evendale Store 7,000 Apparel Department manager's salary-Evendale Store 8,000 Total direct costs for the Apparel Department $105,000 2. What is the total amount of the Apparel Department's direct costs that are also variable costs with respect to total departmental sales?ġ. What is the total amount of the costs listed above that are direct costs of the Evendale Store? 3.

selling price per unit calculator

What is the total amount of the costs listed above that are direct costs of the Apparel Department? 2. The central warehouse serves all of the company's stores. The Apparel Department is one of many departments at the Evendale Store. Corporate legal office salaries $56,000 Apparel Department cost of sales-Evendale Store $90,000 Corporate headquarters building lease $48,000 Store manager's salary-Evendale Store$12,000 Apparel Department sales commission-Evendale Store $7,000 Store utilities-Evendale Store $11,000 Apparel Department manager's salary-Evendale Store $8,000 Central warehouse lease cost $15,000 Janitorial costs-Evendale Store $9,000 The Evendale Store is just one of many stores owned and operated by the company. The following cost data pertain to the operations of Montgomery Department Stores, Inc., for the month of July.












Selling price per unit calculator