Co X makes two products Y and Z, which it sells in the ratio 4:2. (This ratio is based on the sales revenue.) The sales prices and variables costs of Y and Z are as follows: Sales price Variable costs Y $61 $42 Z $95 $63 Fixed costs for the business are $200,000. What is the breakeven revenue for the business (to the nearest whole number)?
A、$322,000
B、$612,000
C、$620,000
D、$857,000
A、$322,000
B、$612,000
C、$620,000
D、$857,000
【参考答案及解析】
Breakeven sales revenue = fixed costs/weighted average c/s ratio Contribution Y: 61–42 = 19 Contribution Z: 95–63 = 32 Total contribution for mix = (19 × 4) + (32 × 2) = 140 Total sales = (61 × 4) + (95 × 2) = 434 C/S ratio = 140/434 = 0.3226 Breakeven revenue = $200,000/0.3226 = $619,963 or $620,000 rounded up
Breakeven sales revenue = fixed costs/weighted average c/s ratio Contribution Y: 61–42 = 19 Contribution Z: 95–63 = 32 Total contribution for mix = (19 × 4) + (32 × 2) = 140 Total sales = (61 × 4) + (95 × 2) = 434 C/S ratio = 140/434 = 0.3226 Breakeven revenue = $200,000/0.3226 = $619,963 or $620,000 rounded up