ACC 241 EXAM 2 Question and
answers already passed 2025/2026
variable cost ( slope) - correct answer ✔change in cost/ change in volume
Total fixed costs - correct answer ✔total operating cost - total varible cost
Variable Sales Rate - correct answer ✔Variable Expesnes/ Sales
( x + x ) / x= Break Even Income - correct answer ✔( Fixed expenses + Operating Income) / Contribution
Margin Ratio
Contribution Margin Ratio : - correct answer ✔CM / Sales Rev
Break Even Sales Per Unit : - correct answer ✔fixed expenses + operating expenses / contribution
margin per unit
CM per unit : - correct answer ✔sales price per unit - variable costs per unit
CM percentage - correct answer ✔CM per unit / sales price per unit
Total Sales per unit formula - correct answer ✔(FC + OI ) / CM per unit
hint : FC and OI will be in $
Total Sales per dollar formula - correct answer ✔FC + OI / CMR
,CMR = - correct answer ✔CM unit / Sales unit
CM = - correct answer ✔SP - VC
Total costs = - correct answer ✔Total variable costs + Total fixed costs
Operating Leverage formula - correct answer ✔CM / OI
change in OI percentage = - correct answer ✔% change in sales X operating leverage
Margin of Safety = - correct answer ✔sales - break even
Tax concept - correct answer ✔comes into effect after
$ 200 profit - TR is 10%
After tax = $180
BT X ( 1- TR) (200 X (1-.1)
When asked to find operating leverage... you must be able to calculate the Contribution margin. Soo
create a table to solve... - correct answer ✔Sales
-
Varbiable Expenses
=
Cm
, -
Fixed Expenses
=
Net Operating Income
Sales price is $80 per unit, VC are expected to increase from $65 to $67.50 per unit. FC of $300,000 will
not change. How many additional sales unites are required in order to maintain an operating income of
$360,000? - correct answer ✔additional units = final units - initial units
CM = SP - VC
final 80-67.50 : 15
initial80 - 65 : 12.5
FC + OI / CMper unit / final and initial
(300,000+360,000) / 12.5 = 52800 after
(300,000+ 360,000) / 15= 44,000 before
528,00-44,000 = 8800 additional units
Operating income is $240,000 , FC are $54,000 and 52,000 units are sold. What is the CM per unit ? -
correct answer ✔54,000 + 240,,000 = 5.65 cm
FC + OI / unit
What is the Fixed Cost component of the cost? Use high- low method
answers already passed 2025/2026
variable cost ( slope) - correct answer ✔change in cost/ change in volume
Total fixed costs - correct answer ✔total operating cost - total varible cost
Variable Sales Rate - correct answer ✔Variable Expesnes/ Sales
( x + x ) / x= Break Even Income - correct answer ✔( Fixed expenses + Operating Income) / Contribution
Margin Ratio
Contribution Margin Ratio : - correct answer ✔CM / Sales Rev
Break Even Sales Per Unit : - correct answer ✔fixed expenses + operating expenses / contribution
margin per unit
CM per unit : - correct answer ✔sales price per unit - variable costs per unit
CM percentage - correct answer ✔CM per unit / sales price per unit
Total Sales per unit formula - correct answer ✔(FC + OI ) / CM per unit
hint : FC and OI will be in $
Total Sales per dollar formula - correct answer ✔FC + OI / CMR
,CMR = - correct answer ✔CM unit / Sales unit
CM = - correct answer ✔SP - VC
Total costs = - correct answer ✔Total variable costs + Total fixed costs
Operating Leverage formula - correct answer ✔CM / OI
change in OI percentage = - correct answer ✔% change in sales X operating leverage
Margin of Safety = - correct answer ✔sales - break even
Tax concept - correct answer ✔comes into effect after
$ 200 profit - TR is 10%
After tax = $180
BT X ( 1- TR) (200 X (1-.1)
When asked to find operating leverage... you must be able to calculate the Contribution margin. Soo
create a table to solve... - correct answer ✔Sales
-
Varbiable Expenses
=
Cm
, -
Fixed Expenses
=
Net Operating Income
Sales price is $80 per unit, VC are expected to increase from $65 to $67.50 per unit. FC of $300,000 will
not change. How many additional sales unites are required in order to maintain an operating income of
$360,000? - correct answer ✔additional units = final units - initial units
CM = SP - VC
final 80-67.50 : 15
initial80 - 65 : 12.5
FC + OI / CMper unit / final and initial
(300,000+360,000) / 12.5 = 52800 after
(300,000+ 360,000) / 15= 44,000 before
528,00-44,000 = 8800 additional units
Operating income is $240,000 , FC are $54,000 and 52,000 units are sold. What is the CM per unit ? -
correct answer ✔54,000 + 240,,000 = 5.65 cm
FC + OI / unit
What is the Fixed Cost component of the cost? Use high- low method
