Unit marginal contribution = marginal contribution/sales volume =600000/ 10000=60 (yuan)
Breakeven sales = total fixed cost/marginal contribution per unit product = 150000/60=2500 (pieces)
Marginal contribution rate = marginal contribution/sales revenue *100% = 600000/100000 *100% = 60%.
Breakeven sales = total fixed cost/product unit marginal contribution rate = 150000/60%=250000 (yuan)
Gross profit = actual (estimated) sales (amount)-breakeven sales (amount) = 10000-2500=7500 (pieces)
Marginal completion rate = marginal completion/actual or expected sales volume (amount) *100% = 7500/10000 *100% = 75%.
Sales profit rate = complete marginal sales rate * marginal contribution rate =75%*60%=45%
2. Break-even sales volume = total fixed cost/marginal contribution of product unit
= (150000+50000+80000)/60 = 4666.67 (pieces)
3. Marginal contribution = sales revenue-variable cost =1000000-266666 = 73334 (yuan)
Unit marginal contribution = marginal contribution/sales volume =766664/ 10000=73 (yuan)
Breakeven sales = total fixed cost/product unit marginal contribution = 150000/73=2054.8 (pieces)
(End)
I want to finish this homework today, too! The above is my calculation process. Actually, I'm not sure if it's correct. Let's discuss it together.