What is the contribution margin per lamp

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Reference no: EM132974540

Question: Compute for the following requirement and provide your solutions.

Use the following information to answer items 1 to 3:

At December 31 a company's records show the following information:

Cash - 10,000

Accounts Receivable - 30,000

Inventory - 80,000

Prepaid Insurance - 6,000

Property, Plant and Equipment - 200,000

Accounts Payable - 30,000

Unearned Service Income - 25,000

Salaries Payable - 5,000

Non-current Liabilities - 70,000

Stockholders' Equity - 196,000

1. Compute for the company's current ratio.

2. Compute for the company's quick ratio.

3. Calculate the ratio of the total assets that creditors provide.

Use the following information to answer items 4 - 7:

For its most recent year a company had Sales (all on credit) of P830,000 and Cost of Goods Sold of

P525,000. At the beginning of the year its Accounts Receivable were P80,000 and its Inventory was

P100,000. At the end of the year its Accounts Receivable were P86,000 and its Inventory was P110,000.

4. Compute the inventory turnover ratio for the year.

5. Compute for the accounts receivable turnover ratio for the year.

6. On average, how many days Accounts Receivable is collected during the year?

7. On average, how many days inventory is sold during the year?

Use the following information for items 7 and 8:

A company's net income after tax was P400,000 for its most recent year. The company's income statement included Income Tax Expense of P140,000 and Interest Expense of P60,000. Average company's stockholders' equity was P2,000,000.

7. What is the times interest earned for the company?

8. What is the after-tax return on stockholder's equity for the year?

a. 20% b. 25% c. 30% d. 23%

Use the following information for items 9 and 11:

In 2020, Glass Company has sales of P1,000,000, variable costs of P250,000, and fixed costs of P200,000. In 2021, the company expects annual property taxes (fix) to decrease by P15,000.

9. Prepare a CVP Income Statement for year 2020.

10. Calculate the breakeven point for 2020.

11. Calculate the breakeven point for 2021.

Use the following information for items 12 and 15:

Mcoy Arts sells lamps for P30. The unit variable cost per lamp is P22. Fixed costs total P9,600.

12. What is the contribution margin per lamp?

13. What is the breakeven point in lamps?

14. How many lamps must be sold to earn an operating income of P8,000?

15. What is the margin of safety, assuming 1,500 lamps are sold?

Reference no: EM132974540

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