149.The following data are for Trendy Fashion Apparel:
North
South
Sales volume (units):
Blouses
5,000
Skirts
4,000
8,000
Sales price per unit:
$20.00
$22.00
$18.00
Variable cost per unit
$ 7.00
$ 9.00
$11.00
Determine the contribution margin for (a) Skirts and (b) the South Region.
150.The Excelsior Company has three salespersons. Average sales price per unit sold, average variable manufacturingcosts per unit, and number of units sold for each salesperson are shown below.
Commissions are earned according to the following schedule:
Total Sales
$0 to 49,999
Percentage
6%
$50,000 to $52,999
7%
Over $53,000
8%
Salesperson
Avg. selling price per unit
Mary Q.
$50.00
John A.
$65.00
Susan B.
$45.00
Avg. var. mfg. costs per unit
25.00
30.00
35.00
Number of units sold
1,000
750
1,200
Prepare a contribution by salesperson report.
151.The actual price for a product was $50 per unit, while the planned price was $44 per unit. The volume increased by4,000 to 60,000 total units. Determine (a) the quantity factor and (b) the price factor for sales.
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