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10. At a selling price of $1,050,000 each, what is the breakeven unit volume for the Presidential Suite? Standard Guest Totsls unlor Sulte Presidential Sulte

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10. At a selling price of $1,050,000 each, what is the breakeven unit volume for the Presidential Suite?

Standard Guest Totsls unlor Sulte Presidential Sulte Presidential Suite Costreadmunt Cost driver VolumeS0 3 200,000 Depreclstior 3,200,000 Square feet so,00o 30,000 110,000 Depreciation S3,200,000 Sqr fee: 1,454,545 $1,050,000 $42,00000 310,000 Price $140,000 $240,000 5955 33| $2,181 82 $90,0002,000 $54,00085,00o 20,00020,000 Unit $320,000 5850 000 490,00 $1,700,000 Direct labor $1,800,000 149,000 148,500 471,500 Mainbenance $1,800,000 turing of purchase Parchasin $320,00urchase 2,500 114,000207,000 turin 3 550,000 Note Marfacturing overhead cast are Inspection fixed. They do not v ross $20,000 33,00o t of 1,000 S8sD,000 158879 labor 1,200 257,895 45.00 65.38 Supervision 1,700,000 Supervision i,700,000o 917,184 779,606 Supplies 190,000manufact supplies is0,000manufactured 100000.00 $21,7003 23,5737 107,713.05 Manufact uring Standard Junior Suite PresidentiaTotals Presidential Suite Cost per Standard Junior Suite Amount Cost driver Guest Check Suite square foot Guest room Room Depreciat $3,200,000 110,000 square feet Square feet 50,000 30,00030,000 $ 29.09 $1,454,545$ 872,727 $872,727 3,200,000 on Maintena $1,800,000 Direct labor hours 180,000 143,000 148,500 471,500 nce Purchasin$320,000 Inspectio $850,000 490,000 $1,700,000 $190,000 $8,550,000 # of purchase orders 2,5001,500 9, 9,000 13,000 # of i nspections 1,000 850 3,500 5,350 Indirect materials Supervisi on Units manufactured 150 110 25 285 # of i nspections 1,000 850 3.5 1,854 Supplies Units manufactured 150 110 25 285 Total 234800 176420 191054 602274

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