Question

ELS - Hurdy Headphones Wireless Models Wire Units Mes plenes Pront Analys Totales Total Gris Profit 4 5 0 Units Sold Price Per Unit Total Sales 25,000 120.00 ,475.000.00 5 4 15,000 5 2.425,000 $2,520,000 20,000 53.530,000 3,250,000 25,000 5 4.475,000 $4,010,0005 30,000 $9,270,000 $4.700.000 $ 15.000 56,205,000 5 5510,000 5 175,000 30,000 455,000 10.000 155,000 8 Expenses 9 Varia Expand 10 Un Manufactured 11 Variable Cost per un 12 Total Vari Costs 13 Fed Expenses 14 Towed Cost 15 Expert - Total 16 Total Expose Per Unit Sold $ 3,750,000.00 200 16900 S Photos 171. 00 0 4,010,000.00 $ 5 1B Profit 19 Tot Sales 20 Total Expenses 21 Gross Pron 405.000.00 24 2 26 Price per Unit Cost Per Unit Uni Sot Grosi Profit

please so how you got the answers
thanks for you help

Answer 1

Solution:

Hurdy Headphones - Wireless Models
Sales
Units sold	25000
Price per unit	179
Total Sales	4475000
Expenses
Variable Expenses
Units manufactured	25000
Variable cost per units	150
Total variable costs	3750000
Fixed expenses
Total Fixed costs	260000
Total expenses	4010000
Profit
Total sales	4475000
Total Expenses	4010000
Gross profit	465000
Break-even analysis
Price per unit	179
Cost per unit	150
Contribution Margin	29
Units sold	8966
Gross profit	0

Contribution margin = unit price – variable cost per unit

                                    = 179 – 150 = $29

Break- even point is the point where there is no profit or loss for a company. Therefore the gross profit has to be Zero.

Using the equation,

Units sold*unit price – Units sold * variable cost per unit – Total fixed cost = $0.

Here we want to find the no. of units to be sold to break-even.

Let the no. of units to be sold be X,

X * 179 – X*150 – 260000 = 0

29X = 260000

X = 8965.52 ≈ 8966 units.

Break even units can also be found out by dividing Total fixed cost by Contribution margin.

Wireless-Headphones profit analysis
Units sold	Total sales	Total Expenses	Gross profits
15000	2685000	2510000	175000
20000	3580000	3260000	320000
25000	4475000	4010000	465000
30000	5370000	4760000	610000
35000	6265000	5510000	755000

Total sales = Units sold * Unit price

In this case Unit price = $179.00

Therefore, total sales for 15000 units sold = 15000*179 = $2,685,000

Total Expenses = (Units sold * Variable cost per unit) + Total fixed cost

                        = 15000*150 + 260000

                        = 2250000 + 260000

                        = $2,510,000

Gross Profit = Total sales – Total Expenses

                        = $2,685,000 - $2,510,000

                        =$175,000

The same calculation is applied for rest also.

Wireless-Headphones gross profit analysis
Units sold / unit price	149	159	169	179	189	199	209
15000	-275000	-125000	25000	175000	325000	475000	625000
20000	-280000	-80000	120000	320000	520000	720000	920000
25000	-285000	-35000	215000	465000	715000	965000	1215000
30000	-290000	10000	310000	610000	910000	1210000	1510000
35000	-295000	55000	405000	755000	1105000	1455000	1805000

No. of units sold and unit price are given.

The same calculation is applicable for this table too.

In this the we are going to calculate the gross profit for different values of unit price.

Let the units sold be 15000 and unit price be $149.

               Total Expenses = (Units sold * Variable cost per unit) + Total fixed cost

                                             = 15000*150 + 260000

                        = 2250000 + 260000

                        = $2,510,000

Gross Profit = Total sales – Total Expenses

                        = 15000*149 - 2,510,000

                        = 2235000 – 2510000

                        = -$275000.

Follow the same procedure to find out the gross profit for different values of units sold and unit price.