Question1TheCompanymanufacturesandsellspens.Currently,5,000,000unitsaresoldperyearat$0.50perunit.Fixedcostsare$900,000peryear.Variablecostsare$0.30perunit.Instructions:1.Whatisthecurrentannualoperatingincome?2.Whatisthe

Question

Question 1
The Company manufactures and sells pens.Currently,5,000,000 units are sold per
year at $0.50 per unit.Fixed costs are $900,000 per year.Variable costs are $0.30 per
unit.
Instructions:
1.What is the current annual operating income?
2.What is the present breakeven point in units and in revenues?
3.Compute the new operating income for each of the following changes:
20% decrease in fixed costs,20% decrease in selling price,10% decrease in
variable cost per unit,and 40% increase in units sold.
4.Compute the new breakeven point in units and in revenue for each of the
following changes:10% increase in selling price and $20,000 increase in fixed
cost.
Question 2
DBM Printers Ltd.produces luxury checkbooks with three checks and stubs per
page.Each checkbook is designed for an individual customer and is ordered through
the customer’s bank
The company’s operating budget for September 2009 included these data:
Number of checkbooks 15,000
Selling price per book $ 20
Variable cost per book $ 8
Fixed costs for the month $145,000
The actual results for September 2009 were:
Number of checkbooks 12,000
Selling price per book $ 21
Variable cost per book $ 7
Fixed costs for the month $150,000
Instructions:
1.Prepare a static budget-based variance analysis of the September performance.
2.Prepare a flexible-budgeted based variance analysis of the September
performance.
3.Why might DBM Printer Ltd.find the flexible-budget-based variance analysis
more informative than the static-budget-based variance analysis?

Answer 1

　　问题一：
　　1、operating income=（0.5 - 0.3) X 5,000,000 - 900,000 = $100,000 也就是这一年的营运收入是十万.是赚的.
　　2、 breakeven point in units = 900,000/(0.5 - 0.3) = 4,500,000 unit 也就是说公司一年至少要卖出去四百五十万支笔才能保本,才不会亏钱.
　　breakeven point in revenues = $900,000 + $0.3 X 5,000,000 = $2,400,000 也就是说这一年你把这五百万支笔全卖出去了,总卖价要达到二十四万,这工厂才能保本,才不会亏钱.
　　3、new operating income =（0.5 X 1.2 - 0.3 X 1.1 ) X (5,000,000 X 1.4 ) - (900,000 X1.2)
　　= (0.6 - 0.33) X 7,000,000 - 1,080,000 = $810,000 也就是说,如果改变投产后,新的营运收入是八十一万,赚的.
　　4、new breakeven point in units = (900,000 + 20,000) / (0.5 X 1.1 - 0.3) = $4,400,000 也就是说,如果改变投产后,公司一年至少要卖出去四百四十万支笔才能保本,才不会亏钱.
　　new breakeven point in revenues = $900,000 + $20,000 + $0.3 X 5,000,000 = $2,600,000 也就是说这一年你把这五百万支笔全卖出去了,总卖价要达到二十六万,这工厂才能保本,才不会亏钱.
　　问题二,对不起,我真的不会做这道题.方差分析的东西早就忘光光了.对了,你是要翻译还是要算法呀?翻译如下：
　　DBM打印公司生产高档的每页都有支票与存根的支票本子.每一本支票都是为那些通过他们的银行订购的客户来设计的.
　　公司09年9月的运营预算包括以下数据：
　　支票本数量：15000本
　　每本售价20
　　每本的变动成本是8
　　每月固定成本145000
　　09年9月的实际结果是以下数据：
　　支票本数量：12000本
　　每本售价21
　　每本的变动成本是7
　　每月固定成本150000
　　问题1：九月份营业的固定基于预算方差分析
　　问题2：九月份营业的灵活基于预算方差分析
　　问题3：为什么DBM公司会觉得灵活分析分比固定分析更有利