# 急 Account 問題

plz help 可用excel 做

### 3 個解答

• Lam
Lv 6
1 十年前
最愛解答

哦...你係咪要考cost accounts呢...? ^^

我幫你啦...

(不過我只係俾條式你，之後你自己計啦!!)

ai) Unit selling price

= Sales revenue / Unit of goods

aii) Unit Varable Cost

= (Direct matericals + Direct labour + Variable production overheads + Variable selling expenses) / Unit of goods

aiii)(Unit) Contribution margin ratio

= (Unit) Contribution margin / (Unit) Selling price x 100%

而(Unit) Contribution margin = (Unit) Selling price - Unit variable cost (即係將ai的答案 - aiii的答案)

aiv) Break-even sales volume in dollars

= (Fixed cost / Unit contibution margin) x Unit selling price

= [(Fixed production overheads + Fixed selling and other expenses) / Unit contibution margin) x Unit selling price

b)由於Net profit = Total Contibution - Fixed cost

而Total Contribution = Total Revenue - Total variable cost

即Net profit = Total Revenue - Total variable cost - Fixed cost

而題目講Total variable cost同埋Fixed cost不變，咁變的係Unit of sales...

所以你要將題目條式再成：

Target net profit = (Unit of sale price x sales volume) - Total variable cost - Fixed cost

(P.S：記住sales price都係不變的)

c) 都係用返part b)的式，不過宜家d資料有變...

因有廣告---------------------&gt; Fixed cost increases \$60,000

題目變(1)---------------------&gt; Sales volume increases by \$60,000

題目變(2)---------------------&gt; variable cost increases by \$1 per unit，即increases \$30,000

咁之後要你自己計啦...

有問題再問啦...^^

2007-07-13 00:54:38 補充：

ok la...既然你想要...為人為到底...^^ai) Unit selling price= Sales revenue / Unit of goods= \$ 3,000,000 / 30,000= \$ 300

2007-07-13 00:58:44 補充：

aii) Unit Varable Cost= (Direct matericals Direct labour Variable production overheads Variable selling expenses) / Unit of goods= (\$840,000 \$900,000 \$240,000 \$180,000) / 30,000= \$2,160,000 / 30,000= \$72

2007-07-13 01:07:03 補充：

aiii)(Unit) Contribution margin ratio= (Unit) Contribution margin / (Unit) Selling price x 100%= (\$300 - \$72) / \$300 x 100%= \$228 / \$300 x 100%= 76%

2007-07-13 01:11:23 補充：

噢..計錯晒...ai) 應該係「(\$ 3,000,000 / 30,000) = \$100」aiii) 應該係「(\$100 - \$72) / \$300 x 100% = 9.33%」/.\

2007-07-13 01:13:26 補充：

aiv) Break-even sales volume in dollars= [(Fixed production overheads Fixed selling and other expenses) / Unit contibution margin) x Unit selling price= [(\$179,200 \$548,800) / \$28] x \$100= (\$728,000 / \$28) x \$300= \$26,000 x \$300= \$7,800,000

• Eric
Lv 6
1 十年前

I have downloaded your file but don't have time to calculate the numbers for you. The easier way is to change all \$ amounts into units. E.g. \$3,000,000 sales for 30,000 units => sales per unit is \$100. Then all your fixed/variable production costs, fixed /variable Selling & General expenses can be divided by 30,000. In this way, you can easily find answers to your questions.

• 1 十年前

你.........想問咩ka?