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Fill$-$in$-$the$-$Blank Equations

Fill$-$in$-$the$-$Blank Equations

$=$ Difference in Total cost $$ Difference in Units Produced

Variable cost per Unit

Contribution Margin $=5$ales $-$

Variable costs

Contribution Margin Ratio $=,$ Sales

Contribution Margin

$4,=$ Fixed Costs $$ Unit Contribution Margin

Break$-$Even Sales $($units$)$

Sales $($units$)=,+$ Target Profit$)$ Unit Contribution Margin

Fixed costs

Operating Leverage $=$ Contribution Margin $$

Operating Income

Margin of Safety $($percent of current sales$)=($Sales $-$ Sales at Break$-$Even Point$)$

Sales

B$.$ Margin of Safety $($SAR$)=$ Sales $($SAR$)-$

Break$-$Even Sales $(5$AR$)$

The total cost of production for the last four quarters for Moore's Mowers is as follows. Use the high$-$low

method to determine the variable cost per unit and the fixed cost.

$\backslash$table$[[,$Total Cost,,Units Produced$],[$Quarter $1,51,0005$AR$,,2,000],[$Quarter $2,56,4005$AR$,,2,300],[$Quarter $3,49,700\_5$AR$,,1,900],[$Quarter $4,53,700\_5$AR$,,2,150]]$

Variable cost : $,\_185$ AAR per unit

Fixed cost $=$

$15,0005AR$

During $2023,$ Caps by Hyely sold $50,000$ finished products with a contribution margin of $55\%.$ The variable

costs totaled $40,500$ SAR for the year. Determine the sales, contribution margin, and unit contribution margin.

Sales $=$

Sales price per unit $=,1\mathrm{.}805AR$

Variable cost per unit $=(0\mathrm{.}81)$

Contribution margin per unit$=,0\mathrm{.}99$ SAR

Contribution margin $=$

If a manufacturing company had a contribution margin of $$65,700$ for $20$ Y $5$ from selling $25,000$ products at

$6$ SAR each, determine the variable cost per unit, contribution margin ratio, and unit contribution margin.

Round unit answers to two decimal places and percentages to the nearest whole percent.

Sales $($SAR$)=.$ $$150,000$

contribution margin $=$dots$(65,700)$

Total variable cost $=,$ $ $84,300$

Variable cost per unit $=$dots,$=$$$3\mathrm{.}37$

Unit contribution margin $=$dots

Contribution margin ratio: $,4\%$