1) Discussion 1.
Product Profitability
This week, we covered Cost-Volume-Profit Analysis for Management Analysis. Cost-Volume-Profit Analysis is about formulas and ratios used to determine the profitability of individual products and/or operations. Variable Costing is a way to calculate the profitability of a firm’s operations by either calculating the contribution margin or gross profit. Still using the company from your Week 1, please discuss how the contribution margin might be used to determine the profitability of that product and how it’s used to make the operations more profitable.
Please make an initial post and two replies to either your classmates or your professor. The initial post must be at least 75-150 words with one external reference in APA format.
2) assignment 1 ACC226 Week 3 Assignment
Cost-Volume-Profit Analysis
For this week’s assignment, address the following problems. Be sure to complete all steps and sections of the problem and show all your work.
1. Company A has current sales of $10,000,000 and a 45% contribution margin. Its fixed costs are $3,000,000. Company B is a service firm with current service revenue of $5,000,000 and a 20% contribution margin. Company B’s fixed costs are $500,000. Compute the degree of operating leverage for both companies. Which company will benefit most from a 25% increase in sales? Explain why.
2. A product has a sales price of $90 and a per-unit contribution margin of $30. What is the contribution margin ratio?
3. Cadre, Inc., sells a single product with a selling price of $120 and variable costs per unit of $90. The company’s monthly fixed expenses are $180,000.
4. What is the company’s break-even point in units?
5. What is the company’s break-even point in dollars?
6. Prepare a contribution margin income statement for the month of October when they will sell 10,000 units.
7. How many units will Cadre need to sell in order torealize a target profit of $300,000?
8. What dollar sales will Cadre need to generate in order to realize a target profit of $300,000?
9. Construct a contribution margin income statement for the month of August that reflects $2,400,000 in sales revenue for Cadre, Inc.
10. A company sells small motors as a component part to automobiles. The Model 101 motor sells for $850 and has per-unit variable costs of $400 associated with its production. The company has fixed expenses of $90,000 per month. In August, the company sold 425 of the Model 101 motors.
11. Calculate the contribution margin per unit for the Model 101.
12. Calculate the contribution margin ratio of the Model 101.
13. Prepare a contribution margin income statement for the month of August.
14. A company sells mulch by the cubic yard. Grade A much sells for $150 per cubic yard and has variable costs of $65 per cubic yard. The company has fixed expenses of $15,000 per month. In August, the company sold 240 cubic yards of Grade A mulch.
15. Calculate the contribution margin per unit for Grade A mulch.
16. Calculate the contribution margin ratio of the GradeA mulch.
17. Prepare a contribution margin income statement for the month of August.
3) discussion 2
Business Communication Online
Summarize some of the concerns faced by businesses communicating online. Reflect on your personal experiences with these challenges. What challenges might you anticipate as a technical writer in the workplace?
Next respond and discuss with at least two classmates
4) assignment 2
Formal Company Emails
Acting as supervisor for a company of your choice, draft two examples of formal company e-mails to employees.
The first email will be good-news message delivering information that your employees will likely view as positive.
The second email will be a bad-news email delivering information that your employees will likely view as negative.
Each email will be approximately two-three concise, professionally-written paragraphs in an appropriate tone. Post both emails in the same document.