快速查题-ACCA英国注册会计师试题

The management accountant of Caroline plc has calculated the firm’s breakeven point from the following data: 

Selling price per unit                                                   $20 

Variable costs per unit                                                 $8 

Fixed overheads for next year                               $79,104 

It is now expected that the product’s selling price and variable cost will increase by 8% and 5.2% respectively. 

These changes will cause Caroline’s breakeven point for next year to:  

 A company makes and sells product X and product Y. Twice as many units of product Y are made and sold as that of product X. Each unit of product X makes a contribution of $10 and each unit of product Y makes a contribution of $4. Fixed costs are $90,000. 

What is the total number of units which must be made and sold to make a profit of $45,000? 

 Betis Limited is considering changing the way it is structured by asking its employed staff to become freelance.  Employees are currently paid a fixed salary of $240,000 per annum, but would instead be paid $200 per working day.  On a typical working day, staff can produce 40 units. Other fixed costs are $400,000 pa.  

The selling price of a unit is $60 and material costs are $20 per unit. 

What will be the effect of the change on the breakeven point of the business and the level of operating risk?