管理会计(英文版)课后习题答案(高等教育)chapter16.docVIP

管理会计（高等教育出版社） 于增彪（清华大学） 改编 余绪缨（厦门大学） 审校 CHAPTER 16cost-volume-profit analysis:a managerial planning tool Questions for writing and discussion 1. CVP analysis allows managers to focus on selling prices, volume, costs, profits, and sales mix. Many different “what if” questions can be asked to assess the effect on profits of changes in key variables. 2. The units-sold approach defines sales volume in terms of units of product and gives answers in these same terms. The sales-revenue approach defines sales volume in terms of revenues and provides answers in these same terms. 3. Break-even point is the level of sales activity where total revenues equal total costs, or where zero profits are earned. 4. At the break-even point, all fixed costs are covered. Above the break-even point, only variable costs need to be covered. Thus, contribution margin per unit is profit per unit, provided that the unit selling price is greater than the unit variable cost (which it must be for break-even to be achieved). 5. Profit = $7.00 ( 5,000 = $35,000 6. Variable cost ratio = Variable costs/Sales. Contribution margin ratio = Contribution margin/Sales. Contribution margin ratio = 1 – Variable cost ratio. 7. Break-even revenues = $20,000/0.40 = $50,000 8. No. The increase in contribution is $9,000 (0.30 ( $30,000), and the increase in advertising is $10,000. 9. Sales mix is the relative proportion sold of each product. For example, a sales mix of 3:2 means that three units of one product are sold for every two of the second product. 10. Packages of products, based on the expected sales mix, are defined as a single product. Selling price and cost information for this package can then be used to carry out CVP analysis. 11. Package contribution margin: (2 ( $10) + (1 ( $5) = $25. Break-even point = $30,000/$25 = 1,200 packages, or 2,400 units of A and 1,200 units of B. 12. Profit = 0.60($200,000 – $100,000) = $60,000 13. A change in sales mix will change the contribution margin of the packa