-The lodge identified is Wal-Mart and the period in consideration is the sept cc7 . They shift household goods , foods appliances and more others . There are many another(prenominal) activities where relevant damages are used . The elusion in consideration here is the activity of buying and selling of mowers . The irrelevant equals that is the fixed courts include share of wear and tear US 10 ,000 , managers salary US 2 ,000 dissembling spell relevant represents are labor is US 6 per hour and one unit requires 9 hrs of a laborers for each one , cost of worldlys per unit is US two hundred each practice requires a unit of materials . Let concentrate sales set to be 400At cost-volume- profit analysis / Break-evenThe cost of production is similar to the sales revenueTherefore , breakeven analysis pull up stakes be asFixed costsContribution per unitContribution per unit sales value -variable costsIn this case sales price is assumed to be 400Variable costs cost of labor per unit cost of material per unit (9 x6 200 254Contribution is therefore , 400-254 146Breakeven point is thereforeDepreciation managers salary 10 ,000 2000Contribution per unit 146 83 unitsApart from the normal calculation this can be expressed in a form of a chart as shown below .amount profit firmamentbreak even pointloss area Fixed cost unitsFor the company profits from the sale of commodities they should sale more than 83 units . If they sell less 83 units they will be making losesREFERENCESAsk , U , Ax , C . and Johnson s (1996 cost anxiety in Sweden : from modern-day to post modern management accountingDrury C (2000 Management and cost business press Thomson LearningWald J (2000 ) Biggs s Cost accounting The side of meat Language Book corporation and MacDonald and Evans Ltd London Plymouth...If you want to hai l a full essay, consecrate it on our websit! e: OrderCustomPaper.com
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