Management Accounting Exercise II Urgent!

(36000+55000)/(520-338)=500

Poly sales

500*520=260,000

4.-1:(15000+3000)/(90-80)=1800 pcs

Poly sales are 1800 pieces

-2:(15000+3000)/(90-X)=1500 X=78

Variable cost per unit should be reduced by $2 (80-78)

-3:(X+3000)/(90-79)=1500 X=13500

Fixed cost should be reduced by 1500 ( 15000-13500)

5. 6000/(40-20)=300 The critical value of sales is 300 units

6000/(40-X)=600 X=30 The critical value of variable cost per unit is $30

6000/(X-20)=600 X=30 The critical value of unit price is $30

X/(40-20)=600 X=12000 The critical value of the total fixed cost is 12000 yuan

9. The batch size of the two solutions when equivalent

100+0.6X=200+0.3X X=333 pcs

When the batch size is more than 333 pcs, it should use the automated professional lathe and use the ordinary lathe when it is less than 333 pcs.

10. Target profit 180,000*10%=18,000

The selling price under the variable cost method is X

(24,000+6,000+18,000)/(X-(12+8+4+6))=2,000

X=54

The selling price under the full cost method is X

The selling price under the full cost method is 2000X-(12+8+4+6). 2000X-(12+8+4)*2000-24000-6*2000-6000=18000

X=54

The selling price under variable costing and full costing are equal in this case because of equal production and sales.