Sm Ch 20

CHAPTER 20
COST-VOLUME-PROFIT ANALYSIS
OVERVIEW OF BRIEF EXERCISES, EXERCISES, PROBLEMS, AND CRITICAL
THINKING CASES
Brief
Exercises
B. Ex. 20.1
B. Ex. 20.2
B. Ex. 20.3

Topic
Cost behavior patterns
Cost classifications
Using a cost formula

B. Ex. 20.4
B. Ex. 20.5
B. Ex. 20.6

Using a cost formula
Computing required sales volumes
Computing required sales volumes

B. Ex. 20.7
B. Ex. 20.8
B. Ex. 20.9
B. Ex. 20.10

Contribution margins and selling prices
Evaluating marketing strategies
Selecting an activity base
CVP with multiple products

Exercises
20.1

Topic
Accounting terminology

20.2
20.3
20.4
20.5
20.6
20.7
20.8
20.9

High-low method of cost estimation
Determining required sales volumes
Computing break-even points
Solving for missing information
Ethical implications of CVP
Using CVP
Using CVP
Understanding break-even relationships

20.10
20.11

Margin of safety
Applying CVP

20.12
20.13

Solving for missing information
Formulating bid prices using CVP

20.14
20.15

CVP with multiple products
Estimating semivariable costs

Learning
Objectives
20-1
20-1
20-1, 20-9
20-1, 20-4,
20-5, 20-9
20-4–20-6
20-4–20-6
20-1, 20-4 –
20-6
20-7
20-1
20-8
Learning
Objectives
20-1, 20-2,
20-4
20-1, 20-9
20-4, 20-5
20-4–20-6
20-1, 20-4
20-5–20-7
20-4–20-6
20-4–20-6
20-1, 20-2,
20-4–20-6
20-4, 20-5
20-1, 20-2,
20-4–20-6
20-5, 20-6
20-1, 20-4 –
20-6
20-7, 20-8
20-9

Skills
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Judgment, analysis
Analysis

Skills
Analysis
Analysis
Analysis
Analysis
Analysis
Judgment, communication
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis

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Problems
Sets A, B
20.1 A,B
20.2 A,B

Topic
Establishing selling prices
Estimating costs and profitability

20.3 A,B

Preparing a break-even graph

20.4 A,B

Preparing a break-even graph

20.5 A,B

CVP