The doral company manufactures and sells pens. currently, 5,000,000 units are sold per year at $0.50 per unit. the fixed costs are $900,000 per year. variable costs are $0.30 per unit.

consider each case separately:

1a. what is the current annual operating income?

b. what is the present breakeven point in revenues?

compute the new operating income for each of the following changes:

2. a $0.04 per unit increase in variable costs

3. a 10% increase in fixed costs and a 10% increase in units sold

4. a 20% decrease in fixed costs, a 20% decrease in selling price, a 10% decrease in variable cost per unit and a 40% increase inunits sold.

compute the new breakeven point in units for each of the following changes:

5. a 10% increase in fixed costs

6. a 10% increase in selling price and a $20,000 increase in fixed costs

Operating Income = $100,000

Explanation:

1 a. What is the current annual operating income?  

Revenue - 5,000,000* $0.5 = 2,500,000

Less: Variable Costs - 5,000,000*$0.3 = 1,500,000

Contribution = 1,000,000 (margin = 1m/2.5m = 40%)

Less: Fixed Costs $900.000

Operating Income = $100,000

b. What is the present break even point in revenues?  

BEP = FC/Contribution Margin = 900,000/0.4 = $2,250,000

2. A $0.04 per unit increase in variable costs  

Revenue - 5,000,000* $0.5 = 2,500,000

Less: Variable Costs - 5,000,000*$0.34 = 1,700,000

Contribution = 800,000

Less: Fixed Costs $900.000

Operating Income = ($100,000)

3. A 10% increase in fixed costs and a 10% increase in units sold  

Revenue - 5,500,000* $0.5 = 2,750,000

Less: Variable Costs - 5,500,000*$0.3 = 1,650,000

Contribution = 1,100,000

Less: Fixed Costs $990.000

Operating Income = $110,000

4. A 20% decrease in fixed costs, a 20% decrease in selling price, a 10% decrease in variable cost per unit and a 40% increase inunits sold.  

Revenue - 7,000,000* $0.4 = 2,800,000

Less: Variable Costs - 7,000,000*$0.27 = 1,890,000

Contribution = 910,000

Less: Fixed Costs $720.000

Operating Income = $190,000

5.Compute the new breakeven point in units for each of the following changes:   A 10% increase in fixed costs  

BEP = FC/Contribution Margin = 810,000/0.4 = $2,025,000

6. A 10% increase in selling price and a $20,000 increase in fixed costs

Revised Contribution Margin = 0.55 - 0.3 = 0.25; 0.25/0.55 = 0.4545

BEP = FC/Contribution Margin = 1080,000/0.4545 = $2,376,238

1 a) Operating Income $ 100,000

1 b) Breakeven point in revenues $ 2,250,000

2) Operating Loss : $ 100,000

3) Operating Income $ 60,000

4) Operating Income $ 190,000

5) Breakeven point in revenues $ 2,475,000

Explanation:

Explanation for Answer 1a

Revenues (5,000,000*.5)                     = $ 2,500,000

Fixed costs                                               $(   900,000)

Variable Cost ( 5,000,000 *.30)              $( 1,500,000)

Operating Income                                    $     100,000

Explanation for Answer 1b

Revenues (4,500,000*.5)                     = $ 2,250,000

Fixed costs                                               $(   900,000)

Variable Cost ( 4,500,000 *.30)              $( 1,350,000)

Operating Income                                    $                  0

Explanation for Answer 2

Revenues (5,000,000*.5)                     = $ 2,500,000

Fixed costs                                               $(   900,000)

Variable Cost ( 5,000,000 *.34)              $( 1,700,000)

Operating Loss                                         $(   100,000)

Explanation for Answer 3

Revenues (5,500,000*.5)                     = $ 2,750,000

Fixed costs (900,000*110%)                    $(   990,000)

Variable Cost ( 5,000,000 *.34)              $( 1,700,000)

Operating Income                                    $      60.000

Explanation for Answer 4

Revenues (5,000,000*140% * 80 %)                  = $   2,800.000

Fixed costs (900,000*80%)                                  $ (    720,000)

Variable Cost ( 7,000,000 *.27)                            $ ( 1,890,000)

Operating Income                                                  $    190,000      

Explanation for Answer 5

Revenues (4,950,000*.5)                     = $ 2,475,000

Fixed costs                                               $(   990,000)

Variable Cost ( 4,950,000 *.30)              $( 1,585,000)

Operating Income                                    $                  0

Explanation for Answer 6

Revenues (3,680,000*.55)                     = $ 2,024,000

Fixed costs                                               $(   920,000)

Variable Cost ( 3,680,000 *.30)              $( 1,104,000)

Operating Income                                    $                  0                              

the most important factor in the

work process or industry is to retain the interest of the employee. and to

retain them, their salary or profit must be adjusted to the best value. unless

the employee does not do his job properly, employees must receive bonuses or

benefits to ensure them to stay in the company. it will actually make them stay

longer, make them feel important and reduce costs for hiring new employees.

explanation:

mark brainliest!

answer; the coefficient of determination;