Product Profitability Analysis PowerTrain Sports Inc. manufactures and sells two styles of All Terrain Vehicles (ATVS), the Mountain Monster and Desert Dragon, from a single manufacturing facility. The manufacturing facility operates at 100% of capacity. The following per-unit information is available for the two products: Mountain Monster Desert Dragon Sales price $6,000 $4,000 Variable cost of goods sold 3,780 2,680 Manufacturing margin $2,220 $1,320 Variable selling expenses 1,260 480 Contribution margin $960 $840 Fixed expenses 450 340 Income from operations $510 $500 In addition, the following sales unit volume information for the period is as follows: Mountain Monster Desert Dragon Sales unit volume 3,000 2,300 a. Prepare a contribution margin by product report. Calculate the contribution margin ratio for each product as a whole percent.

Sales Mix and Break-Even Sales Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $532,000, and the sales mix is 40% bats and 60% gloves. The unit selling price and the unit variable cost for each product are as follows: Products Unit Selling Price Unit Variable Cost Bats $80   $60   Gloves 200   120   a.  Compute the break-even sales (units) for the overall enterprise product, E.units b.  How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point? Baseball bats units Baseball gloves units

Total Cost Concept of Product Pricing Smart Stream Inc. uses the total cost concept of applying the cost-plus approach to product pricing. The costs of producing and selling 8,500 cellular phones are as follows: Variable costs:   Fixed costs:       Direct materials $ 71       Factory overhead $301,900     Direct labor 33       Selling and administrative expenses 106,100     Factory overhead 21           Selling and administrative expenses 17                Total $142       Smart Stream wants a profit equal to a 16% rate of return on invested assets of $767,130. a.  Determine the total costs and the total cost amount per unit for the production and sale of 8,500 units of cellular phones. Total costs $fill in the blank Cost amount per unit $fill in the blank b.  Determine the total cost markup percentage for cellular phones. Rounded to two decimal places.fill in the blank % c.  Determine the selling price of cellular phones. Round to the nearest cent.$fill in the…

Product Profitability Analysis Galaxy Sports Inc. manufactures and sells two styles of All Terrain Vehicles (ATVs), the Conquistador and Hurricane, from a single manufacturing facility. The manufacturing facility operates at 100% of capacity. The following per-unit information is available for the two products:   Conquistador Hurricane Sales price $5,000    $3,000    Variable cost of goods sold (3,150)   (2,010)   Manufacturing margin $1,850    $990    Variable selling expenses (900)   (570)   Contribution margin $950    $420    Fixed expenses (450)   (170)   Operating income $500    $250    In addition, the following sales unit volume information for the period is as follows:   Conquistador Hurricane Sales unit volume 3,300   2,500   a. Prepare a contribution margin by product report. Compute the contribution margin ratio for each product as a whole percent. Galaxy Sports Inc. Contribution Margin by Product     Conquistador Hurricane…