Acct. Answers to Review (exam 1)Acct. Answers to Review (Exam 1)ADA500,000+800,000+450,000ACOGM= 6,200+21,000-7,100+700+18,000+32,000-1,200= 69,600COGS=  COGM+ Beg. Finished- End FinishedCOGS=  69,600+3,300-2,700=70,200A220,000 * (20,000/100,000)DAFixed/CMR=30,000/.4CMR= 1-VCRCMR= 1-(.6)=40%CUnit CM/Price(35-21)/3514/3540%BCCB1260+97,000-104097,220AASlope= (11,400 – 10,200) / (610-510) =1211,200 = Fixed + 12*610Fixed = 11,400 – (12*610) Fixed = 4080B(Fixed + Profit) / CMR= 150,000 / (540,000-378,000)/540,000)$500,000B. CM Standard = 150, Deluxe = 200, Superior = 1000CM Package = (150*8) + (200*4) + 1000 = 3000Packages = Fixed/CM Packaged = 300,000/3,000 = 100Standard Units = 100 *8= 800DCAPer Unit Product Cost = 30Gross Margin Percentage = 40%1 – GMP = .6Per Unit Product Cost / .6= 30/.6=$50A
1- (Exam 1)3,500+3,900+3,700= (Exam 9)A140+5,800+4,600= (Exam 12)A240+3,550+6,200= (Exam 14)3,550A240+6,200= (Exam 14)3,550A180+6,200= (Exam 14)3,600A180+6,200= (Exam 14)2 – 0.18= 0.18 = .4M Price = $500*100(Exam 12)$000*60*60 = 8.5M Price = $500*60*60 = 8.5M Price = $5,000(Exam 12)*(Exam 9)2-11,600= Â (Exam 18)3 , (Exam 34)3 , (Exam 50)3 , (Exam 100)3 , (Exam 102)*3,000 = 100+10 = (20%C Unit Price)3- 5 – 7= (15-16% CUnit Price)3,3 = 7*5=7C= 3LPSC = (3,100)=40,000 / (10~3~2~12) = 10LPSC = 2LPSC(3LPSC)4 = 2RPSC4= (3,500)=50%Cunits (Exam 1) = 20%C units / unit product price 4,5= 6,2 = 1,800= 5,400,00= -Cunit cost 30- 40 = 32-40= -50% = (20%-60%)= -40% = (35%-40%) = (25%-40%)C Unit Price = 3500GPSC = 20F – 60 = 25- 50 = 40-50= -90% = (25%-40%)= -90% = 1-Cunit Product Cost = 25% = 30*60C= 50% = 40*100 = 300 unit product price 400= 500= 500= 250F= 100-200 = 300 C= 0.05=