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Variacin del volumen del margen de contribucin Iliff, Inc., produce y vende dos tipos...

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Accounting

Variacin del volumen del margen de contribucin

Iliff, Inc., produce y vende dos tipos de hornos de mostrador: el horno tostador y el horno de conveccin. Los datos presupuestados y reales para los dos modelos se muestran a continuacin.

Montos presupuestados:

Tostadora Horno Conveccin Horno Total
Ventas:
($90 25,000) $2,250,000
($150 15,000) $2,250,000 $4,500,000
Gastos variables 500,000 750.000 1,250,000
Margen de contribucin $1,750,000 $1,500,000 $3,250,000

Importes reales:

Tostadora Horno Conveccin Horno Total
Ventas:
($88 25,800) $2,270,400
($160 14,000) $2,240,000 $4,510,400
Gastos variables 541,800 742,000 1,283,800
Margen de contribucin $1,728,600 $1,498,000 $3,226,600

Requerido:

1. Calcular el margen de contribucin unitario promedio presupuestado. Redondea tu respuesta al centavo ms cercano. $ por unidad

2. Calcular la variacin del volumen del margen de contribucin. $ Desfavorable

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