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Ch 5: E 5,6,7

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Exercise 5-5 Changes in Variable Costs, Fixed Costs, Selling Price, and Volume [LO5-4]

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Section BreakExercise 5-5 Changes in Variable Costs, Fixed Costs, Selling Price, and Volume [LO5-4]

1.

value:
2.00 points

Required information

Exercise 5-5 Part 1

1-a.

The marketing manager argues that a $9,300 increase in the monthly advertising budget would increase monthly sales by $21,500. Calculate the increase or decrease in net operating income.

      

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2.

value:
2.00 points

Required information

Exercise 5-5 Part 2

2-a.

Refer to the original data. Management is considering using higher-quality components that would increase the variable expense by $6 per unit. The marketing manager believes that the higher-quality product would increase sales by 20% per month. Calculate the change in total contribution margin.


Ch 5: E 5,6,7

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Explanation / Answer

1- sales      =   420000

- variable cost   273000

contribution = 147000

- fixed cost =    88000

net income   = 59000

change in sales due to advertising budget

sales ====== 441500

- variable cost = 286975

contribution = 154525

-fixed cost =    88000

net income =   57225

there is decrease in income due to increased advertising budget = 59000- 57225 = 2725

2- if new quipment is employed

sales =        504000

v.cost =       349200

contribution = 154800

- fixed cost = 88000

net income = 66800

net income will increase = 66800 - 59000 = 7800