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Barrey, Inc  Sales revenue $1,350,000 Variable costs 810,000 Fixed costs 432,000\begin{array} { l r } \text { Sales revenue } & \$ 1,350,000 \\\text { Variable costs } & 810,000 \\\text { Fixed costs } & 432,000\end{array}

question 58

Multiple Choice

Barrey, Inc. is subject to a 40% income tax rate. The following data pertain to the period just ended when the company produced and sold 45,000 units:  Sales revenue $1,350,000 Variable costs 810,000 Fixed costs 432,000\begin{array} { l r } \text { Sales revenue } & \$ 1,350,000 \\\text { Variable costs } & 810,000 \\\text { Fixed costs } & 432,000\end{array} How many units must Barrey sell to earn an after-tax profit of $180,000?


Definitions:

Experience Adjustments

Changes to actuarial assumptions regarding pensions or other post-employment benefits based on differences between prior predictions and actual experience.

Actuarial Assumptions

Assumptions about future events affecting pension and insurance contracts, used to estimate the value of liabilities and premiums.

Defined Contribution Plans

Post-employment plans for which an employer pays fixed contributions into a separate entity (e.g., superannuation fund) on behalf of the employee.

Superannuation Fund

A superannuation fund is a pension program created by a company for the benefit of its employees, primarily practiced in Australia.

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