A decrease in the sales price in the basic cost-volume-profit model would

Colorado Corporation has the following sales forecast for the next quarter: ​ July, 4,000 units; August, 4,800 units; September, 5,600 units ​ Sales totaled 3,200 units in June. The June ending finished goods inventory was 800 units. End-of-month finished goods inventory levels are planned to be equal to 30 percent of next month’s planned sales. ​ The planned production for Colorado Corporation for July is

Cost-volume-profit analysis focuses on the break-even point and the impact of changes in fixed costs and price.

ChowMein Company is the exclusive Montana distributor of lawn mowers for a small manufacturing company. It sells only one model at $600 per unit and for which ChowMein pays $250. ChowMein’s other variable costs amount to $50 per unit. Fixed costs are $2,000. In April, ChowMein sold 15 lawn mowers and it sold 20 in May.Required: Calculate the following values: a. Monthly break-even point in sales dollars b. Monthly break-even point in units c. Monthly income for April d. Monthly income for May e. Margin of safety for April

At a price of $48, the estimated monthly sales of a product are 18,000 units. Variable costs include manufacturing costs of $27 and distribution costs of $9. Fixed costs are $60,000 per month.Required: Determine each of the following values:   a. Unit contribution margin b. Monthly break-even unit sales volume c. Before-tax monthly profit d. Monthly margin of safety in units

Biscuit Company sells its product for $50. In addition, it has a variable cost ratio of 55 percent and total fixed costs of $6,875. How many units must be sold in order to obtain a before-tax profit of $12,000?

Alloy has annual fixed operating costs of $200,000 and variable costs of $400 per camper. Total fees charged to campers amount to $600 each. The camp expects 400 campers next summer. Projected government grants are $100,000. How much must Alloy raise from other sources to break even?

Hologram Printing Company projected the following information for next year: ​ Selling price per unit $    75.00 Contribution margin per unit $    30.00 Total fixed costs $120,000 Tax rate 40% ​ How many units must be sold to obtain an after-tax profit of $67,500?

Cumadin Corporation, which manufactures Products W, X, Y, and Z through a joint process costing $18,000, has the following data for 2018:       Sales Value Product Units Produced at Split-Off    W 10,000 $5,000     X   6,000  2,500    Y 16,000  3,000    Z  8,000  4,500 ​ What is the amount of joint costs assigned to Product Y using the sales-value-at-split-off method?

In a cost-volume-profit graph, the slope of the total cost line represents