Question

For Wildhorse Company, variable costs are 68% of sales, and fixed costs are $199,000. Management’s net income goal is $77,800. Compute the required sales in dollars needed to achieve management’s target net income of $77,800. (Use the contribution margin approach.)

Answer 1

A proporção da margem de contribuição seria obtida como:

= 100% - 68%

= 32%

= 0,32

Então, as vendas desejadas seriam:

= (Custo fixo + lucro desejado) / proporção CM

= (199.000 + 77800) / 0,32

= 276800 / 0,32

= $ 865000

Resposta:$ 865000