邊際成本法：練習題

A company has the following cost structure for a single product:
Selling price: \(£25\) per unit
Variable costs: \(£15\) per unit
Fixed costs: \(£40,000\)

What is the contribution per unit?

A manufacturing company is considering a special order for \(1,000\) units. The following information is available:
Normal selling price: \(£50\) per unit
Variable production cost: \(£20\) per unit
Variable selling cost: \(£5\) per unit
Fixed overheads (allocated): \(£10\) per unit

The special order would not incur any variable selling costs and the company has spare capacity. What is the minimum price per unit the company should charge to break even on this specific order?

Which of the following is the correct formula to calculate the break-even point in units?

A business produces a single product with a contribution to sales (C/S) ratio of \(40\%\). If the total fixed costs are \(£60,000\), what is the break-even point in sales revenue?

State the formula used to calculate the break-even point in sales revenue.

A business currently sells \(2,000\) units. If the break-even point is \(1,400\) units, calculate the margin of safety as a percentage of current sales.

A business has fixed costs of \(£15,000\) and a contribution per unit of \(£25\). Calculate the break-even point in units.