Company X's president has heard that there are multiple

breakeven points for every product. He does not believe this and has asked you

to provide the evidence of such a possibility. Some information about the

company for 2020 is as follows:

What are breakeven sales in units

using variable costing? (Round to the nearest unit)

Company X sells only two products, Product A and Product B.

Company X sells two units of Product

A for each unit it sells of Product B. Company X faces a tax rate of 30% and desires a net after-tax income of $63000. The number of units that Company X must

sell to achieve its net income objective would be (round to the nearest unit):

Company X operates

on a contribution margin of 40% and currently has fixed costs of $510000.

Next year, sales are projected to be $3100000. An advertising campaign is being

evaluated that costs an additional $110000. How much would sales have to

increase to justify the additional expenditure? (Round the final answer to the nearest dollar unit)

Company X is a nonprofit

organization that supplies electric fans during summer for individuals in need.

Fixed costs are $225000. The fans cost $28 each. The organization has a

budgeted appropriation of $708083. How many people can receive a fan during

summer? (Round the

final answer to the nearest unit)

[Fact pattern]

Company X incurred fixed manufacturing

costs of $22740 during 2020. Other information for 2020 includes:

Under absorption costing, total manufacturing

costs expensed on the income statement (excluding adjustments for variances)

total: (Present all the necessary auxiliary calculations)

[DEPOIS DE PASSAR PARA WORD, CONVERTER EM PERGUNTA ABERTA]

Company X ends the month with two jobs still in progress. Job 5 has $10000 of materials,

$2000 of direct labor and $5610 of manufacturing overhead allocated. Job 6

was $30000 of materials, $2000 of direct labor and $10000 of manufacturing

overhead allocated. The cost of goods sold for the month was $40000 and of that

30% was overhead. There were no finished goods in stock as the month ends. If

the manufacturing overhead is underallocated by $10000, which of the following

choices would be the correct way to prorate it, assuming the proration is based

on the allocated overhead in the ending balances of work-in-process, finished

goods, and cost of goods sold?

Company X employs 4 designers and 6 accounts managers. Direct and indirect costs are applied on a professional labor-hour basis that includes both designers and account managers. Company X presented the following information:

• Indirect costs: $300000
• Annual salary of each designer: $90000
• Annual salary of each account manager: $60000
• Total professional hours: 15000

[Fact pattern]

Company X incurred fixed manufacturing

costs of $19087 during 2020. Other information for 2020 includes:

Under absorption costing, total manufacturing

costs expensed on the income statement (excluding adjustments for variances)

total: (Present all the necessary auxiliary calculations)

[DEPOIS DE PASSAR PARA WORD, CONVERTER EM PERGUNTA ABERTA]

Company X operates

on a contribution margin of 44% and currently has fixed costs of $510000.

Next year, sales are projected to be $3100000. An advertising campaign is being

evaluated that costs an additional $110000. How much would sales have to

increase to justify the additional expenditure? (Round the final answer to the nearest dollar unit)

Company X presents the following information:

• Cost of goods sold: $14000
• Finished goods inventory, January 1st: $7000
• Finished goods inventory, January 31st: $2800
• Work in progress inventory, January 1st: $4200
• Work in progress inventory, January 31st: $2100

Based on this information, determine the total amount of manufacturing costs for the period.