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Costs & Budgets (202500-META-CPTG12114-EN)
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InterJardin VEXIN is a franchisee that runs two garden centres, one in Magny en Vexin and the other in Gisors. Their operating profit and loss account for N is as follows:
N
|
Magny
|
Gisors
|
Total
|
Sales margin
|
€2,500,000
|
€1,200,000
|
€3,700,000
|
Direct fixed costs
(Rent, salaries, depreciation)
|
€890,000
|
€1,000,000
|
€1,890,000
|
Electricity & heating
|
€60,000
|
€50,000
|
€110,000
|
Allocated central indirect costs
|
€500,000
|
€200,000
|
€700,000
|
Operating income
|
€1,050,000
|
€-50,000
|
€1,000,000
|
Central indirect costs are allocated to shops in proportion to their sales margin.
At the management meeting, the finance and accounts manager suggests closing the Gisors shop:
She explained that by closing the Gisors shop, the company would incur costs of €250,000 (redundancy costs, costs inherent in the closure, including a loss on the sale of equipment from the Gisors shop),
However, central indirect costs would fall by €100,000 (thanks to the simplification of the logistics organisation).
Calculate the impact of the closure of Gisors on InterJardin Vexin's operating income
InterJardin VEXIN is a franchisee that runs two garden centres, one in Magny en Vexin and the other in Gisors. Their operating profit and loss account for N is as follows:
N
|
Magny
|
Gisors
|
Total
|
Sales margin
|
€2,500,000
|
€1,200,000
|
€3,700,000
|
Direct fixed costs
(Rent, salaries, depreciation)
|
€890,000
|
€1,000,000
|
€1,890,000
|
Electricity & heating
|
€60,000
|
€50,000
|
€110,000
|
Allocated central indirect costs
|
€500,000
|
€200,000
|
€700,000
|
Operating income
|
€1,050,000
|
€-50,000
|
€1,000,000
|
Central indirect costs are allocated to shops in proportion to their sales margin.
At the management meeting, the finance and accounts manager suggests closing the Gisors shop:
She explained that by closing the Gisors shop, the company would incur costs of €250,000 (redundancy costs, costs inherent in the closure, including a loss on the sale of equipment from the Gisors shop),
However, central indirect costs would fall by €100,000 (thanks to the simplification of the logistics organisation).
Calculate the impact of the closure of Gisors on InterJardin Vexin's operating income
What is the best definition of
Shoshiro Company has the following costs when producing 100,000 units:
Variable costs
|
$600,000
|
Fixed costs
|
$900,000
|
An outside supplier has offered to make the item at $4.50 a unit. If the decision is made to purchase the item outside, current production facilities could be leased to another company for $165,000. The net increase (decrease) in the net income of accepting the supplier's offer is:
Berserk factory is operating at less than 100% capacity. Potential additional business will not use up the remainder of the plant capacity. Given the following list of costs, which one should be ignored in a decision to produce additional units of product?
Murphy Ltd manufactures a product with a unit variable cost of $100 and a unit sales price of $176. Fixed manufacturing costs were $480,000 when 10,000 units were produced and sold. The company has a one-time opportunity to sell an additional 1,000 units at $140 each in a foreign market which would not affect its present sales. If the company has sufficient capacity to produce the additional units, acceptance of the special order would affect net income as follows:
The calculation of the Total Contribution Margin is equal to:
A company anticipates sales of €100,000 for the year, with an average selling price of €10. Fixed costs are €40,000 and variable costs are estimated at €30,000. By outsourcing, the company can reduce its variable costs to €20,000 for the same number of sales.
If fixed costs increase by 20%, the breakeven point (in units) will be :
The calculation of the Unit Contribution Margin (or UCM) is equal to: