how many motors would have to be sold for Waltham Motors Division to break even? Answer Q1: Breakeven Fixed costs $260‚000.00 = ---------------------------------- = ---------------------- = 13‚326 units number of units Unit contribution margin $19.51 UCM (Unit Contribution margin) = USP (Unit Selling Price) UVC (Unit Variable Costs) = = $48.00 - $28.49 = $19.51 USP = Sales / Units sold = $864‚000.00/18‚000 = $48.00 UVC = Total variable
Premium Variable cost Fixed cost Costs
by Marco Corporation in late 2003 A major contract was lost by the company No major changes were made to operating procedures and systems after the acquisition New personnel from Marco were deployed to observe how well the existing procedures functioned 2004 Budget – Based on estimated Sales and Production cost Due to no seasonal fluctuations‚ monthly budget is 1/12th of Annual budget. No adjustments made to May budget when the contract was lost in April
Premium Cost accounting Budget
presentations portraying realistic characters‚ settings‚ life situations‚ and stories involving intense character development and interaction. (Dirks‚ “Main Film Genres”) Adventure Adventure films are usually exciting stories with new experiences or exotic locales. They are similar to action‚ using searches and expeditions or journeys to create the story. (Dirks‚ “Main Film Genres”) Action Action films are usually high energy‚ big budget films that use stunts‚ chases
Free Film Entertainment
Accounting Case ‘Waltham Motors Division’ Answer 1: Breakeven point If Waltham Motors Division sells 13‚326 units‚ it will breakeven. But why Waltham incurred net losses when it sold more than 13‚326 units in May? The unfavorable cost variances (see answer 2 and 3) and Waltham’s high operating leverage were major reasons for its financial problems. Waltham’s operating leverage is 3.85 times‚ which indicates that the operating income is very sensitive to changes in sales. Answer 2: Total cost per
Premium Variable cost Costs Direct material price variance
GLOBAL DIVISION OF LABOUR Aim The aim of the following essay is to define and explain the subject of Global Division of Labour. This definition will be analysed to assess the positive and negative impacts of global division of labour on various parties involved in the process‚ across different continents and economies. A practical example of a furniture manufacturing business in Italy will be discussed. The unique African situation will be raised as well. The analysis and discussion of the
Premium Economic geography Country classifications Social class
3/21/2012 Cell Growth & Division Essay Kate Nogler Mr.Lapointe When a living thing grows‚ it produces more cells through a process called cell division. Cell division is necessary for any growing eukaryotic cell structure. Cells divide through a system called the cell cycle. It is a complicated and crucial part of anatomy! Before a cell divides‚ it must grow. However‚ a cell can’t grow forever. Once a cell gets too big‚ it divides itself into two daughter cells. A cell divides because
Premium Mitosis Chromosome Cell cycle
unrest. Christianity was divided during the Protestant Reformation‚ and Judaism has split into various levels of practitioners who each favor a different level of historical development of their faith. Like its fellow Abrahamic faiths‚ Islam is not a “monolithic” (Smith‚ 259) religion; it too has been divided. But unlike Christianity and Judaism‚ who have split moreso over miniscule differences in their beliefs‚ Islam has diverged on account of how their faith should be worshipped and how their traditions
Premium Islam
McAfee Spyware Blocker McAfee‚ an Intel company‚ has been an industry leader for antivirus software to protect personal computers for many years. The company has expanded its services from protecting computers to also protecting cellular browsing as well‚ the software can be used on the iPhone‚ and Android phones. Product McAfee is introducing a new line of software designed specifically for Android and iPhone devices to block unwanted spying from applications downloaded on the mobile devices
Premium Computer software Application software Computer
(Kosalakonda)‚ lining works and Earth works. M/s OCC Ltd. has executed works in 1990 by taking a series of contractors. But maximum contractors left the site due to Malaria and non-availability of water. Hence I was invited by M/s OCC Ltd. to take up unfinished work of other contractors. After satisfactory completion of unfinished work of other contractors of OCC Ltd. offered me for execution in GMC‚ Koimetla distributary‚ T.M.C. etc.‚ I was awarded further new works by OCC Ltd. under Irrigation Department &
Premium 2009
com/different-types-pricing-strategy-4688.html Different Types of Pricing Strategy Pricing is one of the four elements of the marketing mix‚ along with product‚ place and promotion. Pricing strategy is important for companies who wish to achieve success by finding the price point where they can maximize sales and profits. Companies may use a variety of pricing strategies‚ depending on their own unique marketing goals and objectives. Premium Pricing Premium pricing strategy establishes a price
Premium Marketing Porter generic strategies