快速查题-ACCA英国注册会计师试题

Refer back to the information in the paragraph following Question: C/S ratio for multiple products. 

Suppose the organisation in question has fixed costs of $100,000, and wishes to earn total contribution of $200,000. 

Required 

What level of revenue must be achieved? 

Sutton produces four products. Relevant data is shown below for period 2.

                                                                           Product M                  Product A                  Product R                Product P 

C/S ratio                                                                 5%                             10%                             15%                        20% 

Maximum sales value                                     $200,000                  $120,000                    $200,000               $180,000 

Minimum sales value                                        $50,000                     $50,000                      $20,000                  $10,000 

The fixed costs for period 2 are budgeted at $60,000. 

Required 

Fill in the blank in the sentence below. 

The lowest breakeven sales value, subject to meeting the minimum sales value constraints, is $........….. 

 Fill in the blanks.  

Breakeven point in units for a multi-product organisation = Total fixed costs divided by ___________ .  

Breakeven point in sales revenue for a multi-product organisation = Total fixed costs divided by _________. 

 Fill in the blanks. 

​​​​​​​

 Mark the following on the breakeven chart below.

 • Profit                                             • Variable costs

 • Sales revenue                            • Fixed costs

 • Total costs                                   • Breakeven point

 • Margin of safety 

​​​​​​​

 Edward sells two products with selling prices and contributions as follows: 

Edwards’s fixed costs are $1,400,000 per year. 

What is Edwards’s current breakeven revenue to the nearest $? 

Edward sells two products with selling prices and contributions as follows:  

Edwards’s fixed costs are $1,400,000 per year.

 Edward now anticipates that more customers will buy the cheaper product G and that budgeted sales will be 150,000 units for each product. 

If this happens what would happen to the breakeven revenue? 

The following breakeven chart has been drawn for a company’s single product: 

Which of the following statements about the product are correct?

 (i) The product’s selling price is $10 per unit. 

(ii) The product’s variable cost is $8 per unit. 

(iii) The product incurs fixed costs of $30,000 per period. 

(iv) The product earns a profit of $70,000 at a level of activity of 10,000 units. 

 C/S ratio = P/V ratio × 100

Which of the following is not a major assumption of breakeven analysis?