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    Managerial Accounting

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    giang thai

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    Managerial Accounting

    Uploaded by

    giang thai
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    Managerial accounting

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    Managerial Accounting

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    giang thai

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    © All Rights Reserved
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    Managerial accounting

    Exercise 20.3

    FC = 5,700,000

    VCU = 570

    P = 950

    TP = 7,600,000

    a. CMU = P – VCM = 380


    b. BEQ = FC / CMU = 5,700,000 / 380 = 15,000
    c. P x Q = FC + VCU x Q + TP
    <-> 950 x Q – 570 x Q = FC + TP
    < - > 380 x Q = 5,700,000 + 7,600,000
     Q = 35,000

    FC = 240,000

    P1 = 35 ; P2 = 40

    CMU1 = 21 ; CMU2 = 10

    a. P1 x Q1 + P2 x Q2 = FC + CMU1 x Q1 + CMU2 x Q2 = FC + ( CMU1 / P1 ) x R1 + ( CMU2 / P2 ) x R2


    BEQ1 = ( FC x P1 ) / CMU1 = 400,000
     BER1 = BEQ1 x P1 = 400,000 x 35 = 14,000,000
    BEQ2 = ( FC x P2 ) / CMU2 = 960,000

     BER2 = BEQ2 x P2 = 960,000 x 10 = 9,600,000


    b. Revenue = FC + ( CMU1 / P1 ) x R1 + ( CMU2 / P2 ) x R2
    = 240,000 + ( 21 / 35 ) x 14,000,000 + ( 10 / 40 ) x 960,000 = 8,880,000

    Exercise 20.10

    FC = 490.000

    VCU = 52

    P = 80

     CMU = P – VCU = 80 – 52 = 28
     Contribution margin ratio = 28 / 80 = 35%

    BEQ = FC / CMU = 490.000 / 28 = 17,500

    Margin of safety = Q – BEQ = 30,000 – 17,500 = 12,500

    JOB COSTING

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