Respuesta :
A merchandiser from Sydney named Momisey Brown, Lid., is the only distributor of a good that is becoming more and more well-liked by Australian customers. Cost formula for Salaries and Commissions: Y = 30,000 + 12X
1.Cost Type Cost Behavior
Cost of Goods Sold Variable Cost at $60 per unit
Advertising Expense Fixed Cost
Shipping Expense Mixed Cost
Salaries and Commissions Mixed Cost
Insurance Expense Fixed
Depreciation Expense Fixed
2.Shipping Expense:
Variable Cost = (38,000 - 34,000) / (5,000 - 4,000) = $4 per unit
Fixed Cost = 38,000 - (5,000 x 4) = $18,000
Cost formula for Shipping Expense: Y = 18,000 + 4X
Salaries and Commissions:
Variable Cost = (90,000 - 78,000) / (5,000 - 4,000) = $12 per unit
Fixed Cost = 90,000 - (5,000 x 12) = $30,000
Cost formula for Salaries and Commissions: Y = 30,000 + 12X
3.Sales Revenue 500,000
less Variable Costs
Cost of goods sold 300,000 (5,000 x 60)
Variable Shipping Expense 20,000 (5,000 x 4)
Variable Salaries and Commissions 60,000 (5,000 x 12)
Contribution Margin 120,000
less Fixed Costs
Advertising Expense 21,000
Fixed Shipping Expense 18,000
Fixed Salaries and Commissions 30,000
Insurance Expense 6,000
Depreciation Expense 15,000
Net Operating Income 30,000
To learn more about Fixed Cost and Variable Costs visit:https://brainly.com/question/14872023
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