A Firm Sells Two Different Products, a and A Required:
A

question 111

Essay

A firm sells two different products, A and A.Total fixed costs for this firm are $1,260,000.Additional selling prices and cost information for both products follow:
$\begin{array}{lcc} & \text { Selling } & \text { Variable } \\\underline{\text { Product } }& \underline{\text { Price per }} &\underline {\text { Costsper }} \\& \underline{\text { Unit }} & \underline{\text { Unit }} \\\mathrm{A} & \$ 72 & \$ 40 \\\mathrm{B} & 48 & 28\end{array}$ Required:
a.Calculate the contribution margin per composite unit.
b.Calculate the break-even point in units of each individual product.
c.If pretax income before taxes of $294,000 is desired, how many units of A and B must be sold?
B.For each unit of B, the firm sells two units of

Grasp the concept of overtime pay calculations according to federal standards.

Identify the components that impact the calculation of gross wages and net pay.

Recognize the accounting treatment and implications of contingent liabilities in the context of payroll.

Understand the significance of employee benefits, retirement benefits, and post-retirement benefits from an employer’s accounting perspective.

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