A.Mountain Company sells 5 t-shirts for every pair of tennis shoes it sells. T-shirts are priced at $15 and total variable cost read $5/unit. Tennis shoes sell for $50 and cost Hill Company $34 (VC/unit).
A1 What is Hill Company’s breakeven point in units if the company incurs $150,000 in fixed expenses?
A2. If the variable cost per unit increases by 1$ what are foreseen impacts on the breakeven point, contribution margin per unit and mark-up percentage?
A3. What actions should managers of a company take to lower a company’s breakeven point, with regards to sales price per product, fixed and variable expenses?
The Lakeforce Co. had the following monthly income statement. The firm’s contribution margin ratio at its current selling price/unit of $20 is 40%.
· Sales $160,000
· Expenses $180,000
· Operating Income ($ 20,000)
B4. What is the firm’s breakeven point in sales dollars?
B5. What are total expenses if the firm sells 10,000 units?
B6. If the firm wanted to make $ 64,000 EBT (Earnings Before Tax) , what sales volume (# of units) would it have to achieve?
B7. It costs Mayor Manufacturing $15 to produce one can of premium floor paint. If the company uses a 163% mark-up in pricing its products, what is the sales price for a can of paint?
C.Flyer Inc. manufactures Top Pencils which sell for $7.25 each. Flyer Inc expects to sell 82,410 pencils next quarter. At this level of sales, variable expenses will total $184,525 and fixed expenses will total $241,120.
C1. How many pencils will Flyer Inc have to sell next quarter to break even?
C2. If Flyer Inc wants to earn $160,130 in operating profit next quarter, what will sales revenue have to be?
C3. The marketing department forecasts that sales volume will increase by 30% next quarter if Flyer Inc changes the name on the package to Super Pencils. This change will not affect the cost structure for the pencils. What will be the dollar amount change in operating income if Flyer Inc implements the name change?
Germanic warrior culture supplanted the Romans as the overwhelming power in Western Europe starting in the fifth century AD. They dismissed just all roman conventions and traditions, overriding them with their own convictions. The entire realm was demolished by individuals, who above all applauded war, masculinity, and poise. Social quirks of those individuals are broadly reflected in the old epos of Anglo-Saxons, composed by an obscure artist around 700AD. Beowulf is a stunning solidarity of intentions, subjects, perspectives on different ages converged in one fundamental perfect work of art. We could discover the components of various epic sorts: requiems, other courageous stories (melody about Sigmund), religious epos (tune about the formation of the world). The perspectives on innate society are joined with primitive morals; brave picture of a warrior is joined with the picture of shrewd and reasonable ruler. The move of the lyric makes place before the incredible relocation of Germanic clans some place around 500AD. The relative of well known old ruler Shield Sheafson lord Hrothgar of Danemark experiences the assault of an amazing and ghastly devil named Grendel. For a long time he has been killing honorable and daring men in Heorot, an extraordinary mead-corridor of Hrothgar, threatening Danes consistently, allowing them to battle back. "Long was the time: Twelve winters' time enduring persevered through The companion of the Scyldings, every last one of troubles, Of distresses extraordinary" (Beowulf, 146-149) Eventually, help originates from Geatish warrior Beowulf, who sails to the place that is known for Danes with an organization of committed men. His assistance is readily acknowledged by Hrodgar and they joyfully celebrate till the night. In the night Beowulf battles Grendel unarmed and detaches his arm. Grendel crawls back to his marsh and passes on there. His ghastly mother needs to vindicate however she is a lot more fragile and executes just small time, who is the most deferential in Hrothgar's kingdom. Beowulf volunteers to murder Grendel's mom. "Emerge, kingdom's watchman! Let us rapidly go to see the track of Grendel's kinsman."(Beowulf 1390-91).He battles her in profound waters and in her refuge. He murders her with an extraordinary sword, made not for common people, discovers Grendel and takes his head off. When he returns, he is commended by everybody, given a great deal of fortunes and notoriety. A short time later he comes back to his property and gives every one of his fortunes to his ruler. Beowulf turns into the co-ruler and after the demise of lord, he turns into the ruler for a long time. An awful monster assaults his property, since one of his men burglarized the treasury watched by that mythical beast. Beowulf battles the winged serpent, murders him yet gets mortally injured. The monster's treasury is scorched together with Beowulf's body. The period of wars goes to the land, when Beowulf can't join the general population any longer with his quality and intelligence. Beowulf is a treasury of verifiable data. It exhibits the significant social qualities of medieval warrior society; delineate their convictions, ways of life, relations with different countries, and so forth. Only total control of men in every one of the circles of life was a trademark highlight of early medieval occasions. Ladies characters are referenced just a few times as spouses or little girls of rulers. Indeed, even solid and incredible ruler Modthrytho, little girl of Herod obeys to her dad's direction to wed King Offa. She tormented and slaughtered individuals who she envisioned were irritating her. "Such isn't queenly custom For a lady to rehearse, however she be unbeatable, That a harmony weaver of life ought to deny, by virtue of wild annoyance, any dear man"(Beowulf, 1940-43). After marriage her character improved. That is the reason all the material and profound estimations of the medieval society speak to men sees upon the truth. Each man was a warrior. A decent warrior ought to be solid, effective, regarded, rich and fortunate. The portrayal of lord Shield Shiefson is just and perfect picture of man's life. Being a newborn child he ascended under the sky and turned out to be genuine warrior and ruler. He had OK life, not too bad passing and his treasury was vast."The lord caused fear since first he was discovered consequently miserable: picked up he comfort for that, became under the mists, in distinctions throve, until every single one of those residence around over the whale-street, him ought to comply, should tribute pay: that was a decent ruler" (Beowulf, 6-11). Ruler dependably ought to be regarded and regarded. The possibility of extreme reliability is solid in the hearts of medieval individuals. The craving to be adulated by chieftain, master or ruler is solid, on the grounds that for the general public of warriors lord is the most grounded, savvies, most dominant and respected man. He liberally offers success to famous warriors and judge relentlessly disgraceful men. Beowulf gets back home and gives simply the entirety of his fortunes to his ruler. "To Hygelac was,in fight fearless, his nephew gave. What's more, each to the next aware of graciousness" (Beowulf 2169-71). The pioneer gives every single fundamental thing. Family have their very own property, land and cash. All that is given for good military administration. Warriors feast in huge corridors, where they acclaim their ruler, theirselves, their accomplishments and well known fights and plan future war battles. "in time it came to pass for Quickly with men, that it was all prepared, The best of lobbies: Heort as name gave he it"(Beowulf 76-78) "the warriors were living in delights Happily at that point" (Beowulf, 99-100). Beowulf is a picture of perfect saint, whose deeds are respected and adulated. He has all highlights that are esteemed in medieval warrior society – quality, mental fortitude, astuteness, faithfulness, pioneer and military abilities, poise, benevolence and dedication. He regards his confidants and treat them as equivalents, he is reasonable and energetic. "don't thou decline me, protector of warriors, Dear companion of the general population, presently hitherto am I come,- That I may alone and my band of dukes, This organization courageous, Heorot purify. (Beowulf 429-32) This unmistakable quality is leaded by internal characteristics, the quality and magnificence of the spirit prompts conspicuous deeds. "At that point the central me by thine possess life Adjured, miserable as a top priority, that I in the ocean's flood Should do valiant deeds, should chance my life, Should respect gain; he guaranteed remunerate" (Beowulf, 2131-2134). On the off chance that an individual isn't dynamic, effective or decided, he probably won't be regarded. "Long he was detested, As him the Geats' kids did not figure great, 2185Nor him at the mead-seat as deserving of much"(Beowulf, 2183-86) One can be considered as a fortunate and fruitful individual, yet this karma and achievement if dependably come to by diligent work and inward desire. Religion additionally assumes a significant job in medieval society. In "Beowulf" a certain converge of religions is exhibited. From one hand, there are sure agnostic convictions of German clans. From the other hand – Christianity, that is uncovered for instance in the portrayal of Grendel, who is named Cain's child. "Upon Cain's kinfolk that wrongdoing retaliated for The Lord endless, for that he slew Abel: Joyed he not in that fight, yet him far off banishedFor that wrongdoing the Creator far from humanity: Thence fiendish evil presences all were delivered" (Beowulf, 107-111). Interminably savage, unskilled and country culture of medieval Europe stood out significantly from scholarly, politically indicated urban culture of Athens. There was the wrong spot for philosophical considerations or created political interests – Beowulf asserts that a forceful way to deal with retribution is the genuine warrior's reaction .and major estimation of warrior culture are genuine romance and faithfulness. "It is better for every that his companion he retaliate for than that he grieve much" (Beowulf, 1384-85). Another undeniable distinction is frame of mind to religion. Beowulf and his country acclaim God, he could give favors and rouse individuals. They should be fearless and act with pride for God to take them in better world. In any case, the main thing that will stay after warrior's demise is his brilliance and this magnificence is battled for the entire life. "Every one of us will the end anticipate of common life: let him who may pick up respect ere passing. That is for a warrior, when he is dead, a short time later best" (Beowulf, 1386-89). The craftsmen of that period were ignorant troubadours, who sang the sonnets about antiquated saints and epic fights in huge and rich corridors of honorable men and in little and messy wooden lobbies of pioneers of little clans. The entire circumstance of the country was terrifying – steady battles for grounds, cash and military power, poor social and ailment, low degree of culture , yet the thoughts verbally expressed about in those epic stories were moving for each man. Solidarity to have the option to ensure possess land and family, pride to carry on a genuine warrior, individual swords and ordnance that shields him from death and assume the job of the most significant warrior's property and trademark. Medieval occasions were bad looking or charming. In the hard battle for new terrains and opportunity endured an incredible number of individuals. The world was crude yet this insufferable soul of masculinity endure and fabricated current European culture with its accentuation on close to home freedom and the standard of law.>GET ANSWER