Bill Lawry has the following budgeted income statement.
$
Sales (20,000 units)
100,000
Cost of sales
40,000
Factory rental
30,000
Profit
Assuming cost of sales are all variable, what is the margin of safety in units?
The correct answer is: 10,000 units.
Contribution per unit
= (sales revenue - variable cost of sales)/number of units
= ($100,000 - $40,000)/20,000 units
= $60,000/20,000 units
= $3 per unit
Breakeven point
= Total fixed costs/contribution per unit
= $30,000/$3 per unit
= 10,000 units
Margin of safety
= budgeted sales volume - breakeven sales volume
= (20,000 - 10,000) units
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