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Free CMA Exam Braindumps (page: 97)

Page 97 of 336
PDF with 1336 Questions
View Related Case Study

A not-for-profit social agency provides home health care assistance to as many patients as possible s budgeted appropriation CX) for next year must cover fixed costs of $5 million. and the annual per-patient cost (Y) of its services. However, the agency is preparing for a possible 10% reduction in its appropriation that will lower the number of patients served from 5,000 to 4,000 The reduced appropriation and the annual per- patient cost equal

  1. $5,000,000 $4,000
  2. $8,333,333 $833
  3. $9,000,000 $1,000
  4. $10,000,000 $5.000

Answer(s): C

Explanation:

This question applies CVP analysis in a not-for-profit context in which the agency wishes to assist as many people as possible. Thus, a breakeven point must be calculated. Total revenue (the appropriation) equals fixed cost plus the product of unit variable cost (per-patient annual cost) and the number of patients who can be assisted given the available resources. The following are simultaneous equations stated in the two unknowns:



View Related Case Study

A company has sales of one of its products of $400,000 per year and a contribution margin ratio of 20%. s margin of safety is $40,000 What is the company's breakeven point?

  1. $360,000
  2. $320,000
  3. $288,000
  4. $80,000

Answer(s): A

Explanation:

The margin of safety equals sales above the breakeven point. Thus, if the margin of safety is $40,000, the breakeven point must be $360,000 ($400,000 sales -- $40,000)



View Related Case Study

A company has sales of one of its products of $400,000 per year and a contribution margin ratio of 20%. Its margin of safety is $40,000. What are the company's fixed costs?

  1. $72,000
    B $80,000
  2. $288,000
  3. $320,000

Answer(s): A

Explanation:

The margin of safety equals sales above the breakeven point. Thus, if the margin of safety is $40,000. the breakeven point in sales dollars must be $360,000. If the contribution margin rah is 20%, the contribution margin (sales -- variable costs) at the breakeven point is $72,000 ($360,000 x 20%). This amount must equal fixed costs because sales equal the sum of fixed and variable costs at the breakeven point.



View Related Case Study

For one of its divisions, Buona Fortune Company has fixed costs of $300,000 and a van able-cost percentage equal to 60% of its $10 per unit selling price. It would like to earn a pre-tax income 01 $90,000 per year from the division. What is the breakeven point in dollars?

  1. $300,000
  2. $500,000
  3. $750,000
  4. $1,050,000

Answer(s): C

Explanation:

Breakeven point is calculated by dividing the fixed costs ol $300,000 by the contribution margin percentage, which was 40%. Dividing $300,000 by .4 results in a breakeven point of $750,000.



Page 97 of 336



Post your Comments and Discuss Financial CMA exam with other Community members:

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INDIA
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