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Exercise 7-25 The Dallas Armadillos, a minor-league baseball team, play their weekly games in a small stadium just outside Da stadium holds 6,000 people, as ticket sell $20 each. The franchise owner estimates that the team's annual fixed expenses are $360,000, and the variable expense per ticket sold is $2. (In the following requirements, ignore inc taxes.) Required: 1. Draw a cost-volume-profit graph for the sports franchise. Label the axes, break-even-point, profit and loss area expenses, variable expenses, total-expense line, and total-revenue line. 2. If the stadium is two-thirds full for each game, how many games must the team play to break even? %𝑀𝐶=𝑀𝐶�/𝑃𝑉�

𝑉�= (𝐶𝑜𝑠𝑡𝑜𝑠 𝐹𝑖𝑗𝑜𝑠)/(%𝑀𝐶) 𝑉�=𝑄� 𝑥 𝑉𝑉

Terminos Total ventas VV CF CVU % de asist

𝑉�= (𝐶𝑜𝑠𝑡𝑜𝑠 𝐹𝑖𝑗𝑜𝑠)/(𝑀𝐶/𝑃𝑉) 𝑄�= (𝐶𝑜𝑠𝑡𝑜𝑠 𝐹𝑖𝑗𝑜𝑠+�𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑀𝑒𝑡𝑎)/(𝑀𝐶 (𝑢𝑛𝑖𝑑𝑎𝑑))

Datos capacidad personas Voleto P/U gastos anuales fijos gasto variable por voleto por juego 48 juegos por año

20000 tickets

QE

MC

6,000 20 360,000 2 4,000

x voleto para gastos fijos

Concepto por juego

x voleto 5 juegos despues de gastos fijos x mes xsemana

Utilidad 120,000

80000 3840000 362,500 3,480,000 290,000 72,500

18 𝑄�=𝐶𝐹/(𝑀𝐶(𝑢𝑛𝑖𝑑𝑎𝑑))

𝑀𝐶=𝑉𝑉 −𝐶𝑉�

𝑀𝐶=20−2=18

𝑄�= 360,000/18=20,000 unidades

(𝑝𝑒𝑐𝑖𝑜 𝑑𝑒 𝑣𝑒𝑛𝑡𝑎 ∙𝑉𝑜𝑙𝑢𝑚𝑒𝑛 𝑑𝑒 𝑉𝑒𝑛𝑡𝑎)−(𝐶𝑜𝑠𝑡𝑜 𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒∙𝑉𝑜𝑙𝑢𝑚𝑒𝑛 𝑉𝑒𝑛𝑡𝑎)−𝐶𝑜𝑠𝑡𝑜 𝐹𝑖𝑗𝑜=�𝑡𝑖𝑙𝑖𝑑𝑎𝑑 (20∙𝑥)−(2∙𝑥)−360000=0 20𝑥−2𝑥−360000=0 18𝑥=360000

𝑥=360000/18=20000 𝑢𝑛𝑖𝑑𝑎𝑑𝑒𝑠

in a small stadium just outside Dallas. The mates that the team's annual fixed following requirements, ignore income

eak-even-point, profit and loss areas, fixed

eam play to break even?

𝑗𝑜=�𝑡𝑖𝑙𝑖𝑑𝑎𝑑

Ventas anuales 3,840,000 El equipo debe jugar 5 juegos y vender 20,000 voletos para estar en el punto de equilibrio y poder cubrir los gastos fijos anuales.

VE=362,500 360,000

Gastos fijos Perdida

s e m

s e m

s e m

s e m

s e m

1

2 mes 1

3

4

5

Ventas mensual 290,000 Utilidad

astos fijos

s e QE=20,000 voletos m 5

mes 2

Exercise 7-26 Refer to the data given in the preceding exercise. (ignore income taxes.) Required: 1. Prepare a fully labeled profit-volume graph for the Dallas Armadillos 2. What is the safety margin for the baseball franchise if the team plays a 10-game season and the team owner expects the stadium to be 45 percent full for each game? 3. If the team plays a 10-game season and the stadium is 40 percent full for each game, what ticket price would the team have to change in order to break even?

Consulte los datos dados en el ejercicio anterior. (ignora los impuestos sobre la renta). Necesario:

1. Prepare un gráfico de volumen de ganancias completamente etiquetado para los armadillo

2. ¿Cuál es el margen de seguridad para la franquicia de béisbol si el equipo juega una tempo ¿El estadio estará lleno en un 45 por ciento para cada juego?

3. Si el equipo juega una temporada de 10 juegos y el estadio está 40 por ciento lleno por cad ¿Hay que cambiar para salir bien?

Punto numero 2 10 juegos 6,000 capacidad 45%

2700 asistiran 10 juegos 27000 personas en total 20000 punto de equilibrio

35% Por tanto, en la medida que las ventas reales no son inferiores al 35% de lo que Punto numero 3 10 juegos 6,000 capacidad 40%

2400 asistiran 10 juegos 24000 personas en total 20000 punto de equilibrio

20% llenando un 40% su margen de sueguridad baja un 15% por lo que si quisieran

team owner expects price would the team

obre la renta).

do para los armadillos de Dallas

uipo juega una temporada de 10 juegos y el propietario del equipo espera?

r ciento lleno por cada juego, ¿qué precio de boleto le daría al equipo?

n inferiores al 35% de lo que se esperaba, se obtendrá utilidad.

15% por lo que si quisieran obtener utilidad tendrian que subir el precio del boleto a $22.5

grph19820215 19820215grph 820215grph grph820215 hpg820215

x x x x x

Exercise 7-30 Brad's Bicycle Shop sells 21-speed bicycles. For purposes of a cost-volume-profit analysis, the shop owner has divided sales into two categories, as follows: Product Type High-quality Medium-quality

Sale Price Invoice Cost Sales Comission $ 1,000.00 $ 550.00 $ 50.00 $ 600.00 $ 270.00 $ 30.00

Seventy percent of the Shop's sales are medium-quality bikes. The shop's annual fixed expenses are $148,500. (In the following requirements, ignore income taxes.) Required: 1. Compute the unit contribution margin for each product type 2. What is the Shop's Sale Mix? 3. Compute the weighted-average unit contribution margin, assuming a constant sales mix. 4. What is the shop's break-even sales volume in dollars? Assume a constant sale mix 5. How many bicycles of each type must be sold to earn a target net income of $99,000? Assume a constant sale mix. Punto numero 1 se vende en costos

1000 600

600 300

margen de contribucion por unidad

400

300

Punto numero 2 High-quality Medium-quality

30% 70%

Punto numero 3 High-quality Medium-quality promedio ponderado

$ $ $

120.00 210.00 330.00

Punto numero 4 Venta anual promedio ponderado

$ 148,500.00 330.00

450 bycles

High-quality Medium-quality

Punto numero 5 (148,500+99,000)/330 247,500/330

precio de venta 1,000.00 $ 135,000.00 135 $ 600.00 $ 189,000.00 315 $ Total $ 324,000.00

750 bycles total High-quality Medium-quality

30% 70%

225 525

the shop owner has divided

penses are $148,500. (In the

Assume a constant sale mix.

Exercise 7-31 A contribution Income statement for the La Jolla Inn is shown below. (Ignore Income taxes.) Revenue Less:Variable Expenses Contribution Margin Less: Fixed Expenses Net Income

$ 1,500,000.00 $ 900,000.00 $ 600,000.00 $ 450,000.00 $ 150,000.00

Required: 1. Show the hotel's cost structureby indicating the percentage of the hotel's revenue represented by each item on the income statement. 2. Suppose the hotel's revenue declines by 20 percent. Use the contribution-margin percentage to calculate the resulting decrease in net income 3. What is the hotel's operating leverage factor when revenue is $1,500,000? 4. Use the operating leverage factor to calculate the increase in net income resulting from a 25 percent increase in sales revenue.

(Paso 1) Estructura 1 Concept Amount Revenue 1,500,000 Less: Variable Expenses 900,000 Contribution Margin 600,000 Less: Fixed Expenses 450,000 Net Income 150,000

% 100% 60% 40% 30% 10%

(Paso 2) Concept Revenue Less: Variable Ex Contribution Mar Less: Fixed Expen Net Income

Paso 3 Operating leverage factor = contribution margin / net income 600,000/150000=4

MC=4

Paso 4 25% increase in revenue yields what increase in net income? 25% increase in revenue = 4.00 operation leverage factor = 100% change in net income. $150,000 (net income at $1,500,000 revenue) x .8 = $40,000 increase in net income. Revenue (25% increase) Less: Variable Expenses Contribution Margin Less: Fixed Expenses Net Income

1,740,000.00 1,044,000.00 696,000.00 522,000.00 174,000.00

Amount 1,200,000 720,000 480,000 450,000 150,000

4% MC 25% aumento de ventas 16.00% laa ventas incrementan el 16%

each item on the

culate the resulting

nt increase in sales

% 100% 60% 40% 35.5% 4.7%