167. Hald Co. produces and sells Ultra, Super, and Mega and has total fixed costs of $52,000. Sales and cost data follow:
|
Ultra
|
Super
|
Mega
|
Sales price per unit
|
$6
|
$8
|
$10
|
Variable costs per unit
|
4
|
6
|
7
|
Sales mix
|
3
|
2
|
1
|
Calculate the break-even point in composite units.
168. Beard Enterprises has collected the following data in order to analyze the behavior of their costs:
Month
|
Units Produced
|
Total Cost
|
January
|
17,500
|
$ 20,500
|
February
|
27,500
|
$ 21,500
|
March
|
25,000
|
$ 25,000
|
April
|
35,000
|
$ 21,500
|
May
|
47,500
|
$ 25,500
|
June
|
22,500
|
$18,500
|
a. Using the high-low method, calculate the variable cost per unit and the estimated fixed costs.
b. Using the resulting relationship, predict the costs if they produce 28,000 units in a future period.
169. Gabel Industries has collected the following data in order to analyze the behavior of their costs:
Month
|
Units Produced
|
Total Cost
|
January
|
8,750
|
$ 40,500
|
February
|
13.750
|
$ 41,500
|
March
|
12,500
|
$ 45,000
|
April
|
17,500
|
$ 41,500
|
May
|
23,750
|
$ 45,500
|
June
|
11,500
|
$38,500
|
a. Using the high-low method, calculate the variable cost per unit and the estimated fixed costs.
b. Using the resulting relationship, predict the costs if they produce 18,500 units in a future period.