Award Plus Company manufactures medals for winners of athletic events and other contests. Its manufacturing plant has the capacity to produce 10,000 medals each month; current monthly production is 7,640 medals. The company normally charges $260 per medal. Variable costs and fixed costs for the current activity level follow: Current Product Costs Variable costs Manufacturing Labor Material Marketing Total variable costs Fixed costs Manufacturing Marketing Total fixed costs Total costs $ 382,000 305,600 191,000 $ 878,600 $ 282,000 232,000 $ 514,000 $ 1,392,600 Award Plus has just received a special one-time order for 2,360 medals at $150 per medal. For this particular order, no variable marketing costs will be incurred. Cathy Senna, a management accountant with Award Plus, has been assigned the task of analyzing this order and recommending whether the company should accept or reject it. After examining the costs, Senna suggested to her supervisor, Gerard LePenn, who is the controller, that they request competitive bids from vendors for the raw materials because the current quote seems high. LePenn Insisted that the prices are in line with those of other vendors and told her that she was not to discuss her observations with anyone else. Senna later discovered that LePenn is a brother-in-law of the owner of the current raw materials supply vendor. Required: 1. Calculate both the old (I.e., prior to the special order) average cost per unit and the revised average cost per unit, including the effect of the special sales order. 2. What is the short-term effect on operating profit If Award Plus Company accepts the special sales order? 3. What is the breakeven selling price per unit for the special sales order? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate both the old (i.e., prior to the special order) average cost per unit and the revised average cost per unit, including the effect of the special sales order. (Round your answers to 2 decimal places.) Old average cost per unit Recalculated average cost per unit Required 1 Required 2

Schopp Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Schopp Corporation's anticipated annual volume of 501,000 units. Per Unit $8 $13 $16 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses $13 Fixed selling and administrative expenses Total $3,507,000 Absorption-cost pricing markup percentage $1,503,000 The company has a desired ROI of 25%, It has invested assets of $30,060,000, Using absorption-cost pricing, compute the markup percentage. (Round answer to 2 decimal places, e.g. 10.50%.) %

Werner Company produces and sells disposable foil baking pans to retailers for $2.65 per pan. The variable cost per pan is as follows: Direct materials Direct labor Variable factory overhead Variable selling expense Fixed manufacturing cost totals $143,704 per year. Administrative cost (all fixed) totals $19,596. Required: $0.27 0.51 0.69 0.18 Compute the number of pans that must be sold for Werner to break even. pans Conceptual Connection: What is the unit variable cost? What is the unit variable manufacturing cost? Round your answers to the nearest cent. Unit variable cost Unit variable manufacturing cost Which is used in cost-volume-profit analysis? Unit variable cost ✓ How many pans must be sold for Werner to earn operating income of $7,000? pans How much sales revenue must Werner have to earn operating income of $7,000?

Subject: acounting

The machining division of Cullumber International has a capacity of 2,000 units. Its sales and cost data are: Selling price per unit $80 Variable manufacturing costs per unit 25 Variable selling costs per unit 3 Total fixed manufacturing overhead 183,200 The machining division is currently selling 1,800 units to outside customers, and the assembly division of Cullumber International wants to purchase 400 units from machining. If the transaction takes place, the variable selling costs per unit on the units transferred to assembly will be $0/unit, and not $3/unit. If Cullumber's assembly division is currently buying from an outside supplier at $75 per unit, what will be the effect on overall company profits if internal sales for 400 units take place at the optimum transfer price? The company profits would by $

Winner’s Circle, Inc., manufactures medals for winners of athletic events and other contests. Its manufacturing plant has the capacity to produce 10,000 medals each month. Current monthly production is 7,500 medals. The company normally charges $175 per medal. Variable costs and fixed costs for the current activity level of 75 percent of capacity are as follows: Production Costs Variable costs:    Manufacturing:   Direct labor………………………………………………….$  375,000 Direct material………………………………………………….262,500 Marketing……………………………………………………………….187,500 Total variable costs……………………………………………………………$ 825,000 Fixed costs:        Manufacturing………………………………………………………..$ 275,000 Marketing……………………………………………………………….175,000 Total fixed costs……………………………………………………………...$  450,000 Total costs……………………………………………………………………$1,275,000 Variable cost per unit………………………………………………………..$    110 Fixed cost per unit…………………………………………………………………….60 Average unit cost……………………………………………………………$    170 Winner’s Circle has just received a…

Baird Trophies makes and sells trophies it distributes to little league ballplayers. The company normally produces and sells between 9,000 and 15,000 trophies per year. The following cost data apply to various activity levels:

Vishnu