登录之后可查看解析

A. An increase in direct material costs of $3 will increase per unit variable costs from $18 per unit to $21 per unit ($18 + $3). Total fixed costs will increase from $9,900,000 to $11,475,000 because of the increase in marketing costs ($9,900,000 + $1,575,000). The company will increase the sales price to $50 per unit. Therefore, the per unit CM will be $29 ($50 - $21). The required profit is 10% of sales, so with a sales price of $50 per unit, the required profit per unit is 10% of $50, which is $5.

To calculate the required sales in units to achieve the desired profit, divide the revised fixed costs of $11,475,000 by ($50 - $21 - $5), which is $24. $11,475,000 ÷ $24 = 478,125.

B. This answer results from using the current fixed costs in the numerator of the calculation. The fixed costs will increase because of the increased marketing expenses.

C. This answer results from adding the profit requirement to the denominator of the calculation, instead of subtracting it.

D. This answer results from subtracting the advertising costs from the fixed costs in the numerator of the calculation, instead of adding it.