Tiêu đề Calculation Solutions - Section 5.pdf ✅

Calculation 2 – Full and Contribution Costing (M/J 2020, V2), Q2 (i) Contribution = Total Revenue – Direct Costs 300 – 50 – 120 = $130 (ii) Profit = Total Revenue – Direct Costs – Indirect Costs 200 – 80 – 40 – 30 – 10 = $40 (O/N 2016, V1), Q2 (i) Contribution = Total Revenue – Direct Costs 1.9 – 0.4 – 0.8 = $0.7m (O/N 2018, V1), Q4 (i) Contribution = Total Revenue – Direct Costs 2,000,000 – (3.5x400,000) = $600,000
Calculation 3 – Break-Even (M/J 2013, V2), Q2 [Find Break-even] Break Even = Fixed Cost / Contribution OR Break Even = Fixed Cost / Selling Price – Variable Cost 300 / (10 – 3) = 42.8units (F/M 2017, V2), Q1 Break Even = Fixed Cost / Contribution OR Break Even = Fixed Cost / Selling Price – Variable Cost 15,000 / (2.5 – 1) = 10,000 units (O/N 2011, V2) | Q2 [What Price to Charge] Break Even = Fixed Cost / Contribution OR Break Even = Fixed Cost / Selling Price – Variable Cost 150 = 300 / (X – 0.5) X = $2.5