管理会计文档(4)

管理会计文档

$20 million / (1 - 0.80) = $100 million

9. Suppose a Holiday Inn Hotel has annual fixed costs applicable to its rooms of $ million for its -room hotel, average daily room rents of $, and average variable costs of $ for each room rented. It operates days per year. The amount of net income on rooms that will be generated if the hotel is half full throughout the entire year is _____.

Suppose a Holiday Inn Hotel has annual fixed costs applicable to its rooms of $1.2 million for its

300-room hotel, average daily room rents of $50, and average variable costs of $10 for each room rented. It operates 365 days per year. The amount of net income on rooms that will be generated if the hotel is half full throughout the entire year is _____.

[.5 x 300 x 365 x ($50 - $10)] - $1,200,000 = $990,000

10. Walnut Corporation sells desks at $ per desk. The costs associated with each desk are as follows:

Walnut Corporation sells desks at $480 per desk. The costs associated with each desk are as

follows:

Direct materials

$195

a. $(1,192,500) b. $1,590,000 c. $2,737,500 d. $990,000

a. $100 million is the break-even point. b. $10 million is the break-even point. c. $12.5 million is the break-even point. d. None of these answers is correct.

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