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Problem 19-5A Viejo Company Nuevo Company Warning Don\'t show me this message ag

ID: 2482213 • Letter: P

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Problem 19-5A

Viejo Company

Nuevo Company

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Contribution Margin Ratio

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Break-even Point

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Margin of Safety Ratio

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Degree of Operating Leverage

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Viejo Company

Nuevo Company

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Viejo Company

Nuevo Company

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Problem 19-5A

The following CVP income statements are available for Viejo Company and Nuevo Company.

Viejo Company

Nuevo Company

Sales $ 401,400 $ 401,400 Variable costs 168,588 72,252 Contribution margin 232,812 329,148 Fixed costs 170,000 266,336 Net income $ 62,812 $ 62,812

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   Calculate Contribution margin ratio. (Round answers to 2 decimal places, e.g. 0.32.)

Contribution Margin Ratio

Viejo Company

Nuevo Company

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   Compute break-even point in dollars for each company. (Round answers to 0 decimal places, e.g. 1,225.)

Break-even Point

Viejo Company $

Nuevo Company $

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   Compute margin of safety ratio for each company. (Round answers to 3 decimal places, e.g. 0.321.)

Margin of Safety Ratio

Viejo Company

Nuevo Company

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   Compute the degree of operating leverage for each company. (Round answers to 1 decimal place, e.g. 1.5.)

Degree of Operating Leverage

Viejo Company

Nuevo Company

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   Assuming that sales revenue increases by 20%, prepare a CVP income statement for each company. (Round answers to 0 decimal places, e.g. 1,225.)

Viejo Company

Nuevo Company

Sales $

$

Variable costs

Contribution margin

Fixed costs

Net income / (Loss) $

$

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   Assuming that sales revenue decreases by 20%, prepare a CVP income statement for each company. (Round answers to 0 decimal places, e.g. 1,225.)

Viejo Company

Nuevo Company

Sales $

$

Variable costs

Contribution margin

Fixed costs

Net income / (Loss) $

$

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Explanation / Answer

Contribution Margin Ratio= (Sales- Variable Expenses)/ Sales

Contribution Margin Ratio of Viejo Company = (401400-168588)/401400

Contribution Margin Ratio of Viejo Company= 0.58

Contribution Margin Ratio of Nuevo Company = (401400-72252)/401400

Contribution Margin Ratio of Nuevo Company= 0.82

Break even Point

Break even Point is the point where the sales is equal to total cost

Break even point in sales dollar = Fixed cost + Variable cost

For Viejo Company :

Break even in sales dollar = 170000+168588

Break even in dollar sales= 338,588

For Nuevo Company :

Break even in sales dollar = 266336+72252

Break even in dollar sales= 338,588

Margin of safety

Margin of Safety = (Profit * Sales) / (Sales-Variable cost)

For Viejo Company:

Margin of Safety = (62812 *401400)/ (401400-168588)

Margin of Safety = (62812 *401400) / 232812

Margin of safety = 108,296.55

For nuevo Company:

Margin of Safety = (62812 *401400)/ (401400-72252)

Margin of Safety = (62812 *401400) / 329148

Margin of safety = 76,600