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Miller Company’s contribution format income statement for the most recent month

ID: 2514238 • Letter: M

Question

Miller Company’s contribution format income statement for the most recent month is shown below:

Required:

(Consider each case independently):

1. What is the revised net operating income if unit sales increase by 18%?

2. What is the revised net operating income if the selling price decreases by $1.10 per unit and the number of units sold increases by 23%?

3. What is the revised net operating income if the selling price increases by $1.10 per unit, fixed expenses increase by $10,000, and the number of units sold decreases by 2%?

4. What is the revised net operating income if the selling price per unit increases by 10%, variable expenses increase by 30 cents per unit, and the number of units sold decreases by 12%?

Total Per Unit Sales (42,000 units) $ 336,000 $ 8.00 Variable expenses 210,000 5.00 Contribution margin 126,000 $ 3.00 Fixed expenses 49,000 Net operating income $ 77,000

Explanation / Answer

Answer:-1)-

2)-

3)-

4)-

Miller Company Net opreating income Particulars Amount Sales (42000units*118%)*$8 per unit 396480 Less:- Variable expenses 49560 units*$5 per unit 247800 Contribution margin 148680 Less:-Fixed costs 49000 Net opreating income 99680