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9. Account Analysis Lancer Audio produces a high-end DVD player that sells for $1,300. Total operating expenses for July were as follows: Units produced and

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9. Account Analysis Lancer Audio produces a high-end DVD player that sells for $1,300. Total operating expenses for July were as follows: Units produced and sold 150 Component costs $ 71,000 Supplies 2,500 25,000 2,300 5.600 350 280 Assembly labor Rent Supervisor salary Electricity Telephone Gas Shipping Advertising Administrative costs Total 300 2.000 2,600 15,000 $126,930 a. Use account analysis to determine fixed cost per month and variable cost per DVD player. Fixed Cost = 5,600 + 2,300 + (350 + 280 + ) +2,600 + 15,000 = $ Variable = 71,000 + 2,500 + 25,000 + 2,000 = $ b. Project total cost for August, assuming production and sales of 175 units. c. What is the contribution margin per DVD player? d. Estimate total profit, assuming production and sales of 175 units. e. Lancer Audio is considering an order for 120 DVD players, to be produced in the next 10 months, from a customer in Canada. The selling price will be $1,050 per unit (well under the normal selling price). However, the Lancer Audio brand name will not be attached to the product. What will be the impact on company profit associated with this order

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