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The following CVP income statements are available for Old Company and New Compan

ID: 2385739 • Letter: T

Question

The following CVP income statements are available for Old Company and New Company.

Old Company

New Company

Sales revenue

$400,000

 

$400,000

 

 

Variable costs

180,000

 

80,000

 

Contribution margin

220,000

 

320,000

 

Fixed costs

170,000

 

270,000

 

Net income

$50,000

 

$50,000

                                          *NEW COMPANY break even & safety ratio last 2 spaces down on right side

 

 

 

 

 

 

$

$

 

 

 

 

 

$

$



Old Company

New Company


Sales revenue

$400,000

 

$400,000

 

 

Variable costs

180,000

 

80,000

 


Contribution margin

220,000

 

320,000

 


Fixed costs

170,000

 

270,000

 


Net income

$50,000

 

$50,000


Explanation / Answer

4.4

6.4

Old Company New Company Break even point in dollars 309091 337500 Margin of safity ratio 22.73% 15.63%