MAS Reviewer - Cost Behavior & CVP Analysis
MAS Reviewer - Cost Behavior & CVP Analysis
MAS Reviewer - Cost Behavior & CVP Analysis
Q# 2 D
VC/DLH 66.00 (20 + 30 + 16)
x DLH 1,500.00
99,000.00
FC 10,300.00 (100 + 200 + 10,000)
109,300.00
Q# 3 D
Eq. 1 $220,000 = A + 75,000B
Eq. 2 $275,000 = 1.2A + 100,000B
Eq. 3 = Eq. 1 x 1.2 $264,000 = 1.2A + 90,000B
Eq. 2 - Eq. 3 $ 11,000 = 10,000 B
VC/unit B = 1.10
FC @ 75,000 units A = 137,500
FC @ 100,000 units 1.2A = 165,000
Q#13
FC
1,500.00
9,210.00
36,000.00
450,000.00