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Winston Co. tena dos productos con el cdigo X e Y. La empresa tena el...

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Accounting

Winston Co. tena dos productos con el cdigo X e Y. La empresa tena el siguiente presupuesto para agosto:

Producto X Producto Y Total
Ventas $286,000 520.000 $806,000
Costos variables 189,800 218.400 408,200
Margen de contribucin $96,200 $301,600 $397,800
Costes fijos 50,000 108,000 158,000
Ingresos de explotacin $46,200 $193,600 $239,800
Precio de venta por unidad $110.00 $50.00

El 1 de septiembre se informaron los siguientes resultados operativos reales de agosto:

Producto X Producto Y Total
Ventas $360,000 $ 540,000 $ 900,000
Costos variables 195.000 216,000 411,000
Margen de contribucin $165,000 $324,000 $489,000
Costes fijos 50,000 108,000 158,000
Ingresos de explotacin $115,000 $216,000 $331,000
Unidades vendidas 3,000 9,000

El volumen total de la industria para los productos X e Y se estim en 130 000 unidades en el momento del presupuesto. El volumen real de la industria para el perodo de los productos X e Y fue de 100 000 unidades. La variacin del precio de venta del Producto Y es:

$90.000 favorable.

$43,200 desfavorable.

$90,000 desfavorable.

$35,000 favorable.

$50,000 desfavorable.

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