Break-Even Analysis: Calculate the following, assuming Simple Regression:

What is the average per Unit Direct Materials Cost?

What is the average per Unit Direct Labor Cost?

Assume variable General and Administrative expenses are $12 per unit. What is the total variable cost per unit?

Assume total fixed General and Administrative expenses are $2,000 per month. What is the total fixed cost per month?

Assume sales price per unit is $400. What is the Contribution Margin Per Unit?

What is the Break Even Point in Units?

Queens Lamps Inc specializes in manufacturing custom designed lamps. It is a low volume manufacturer. Its cost data for four years is as follows. Sales Price Per Unit: $ 400.00 Variable Selling and General Expenses per unit Monthly Fixed Selling and General Expenses 2,000 Direct Number of Production Direct Units Manufacturing Machine Material Observation Hours Cost Labor Cost Batches Produced 121 Year 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 Number Month 10,991 9,724 9,830 11,006 10,413 10,403 11,307 3,703 3,059 2,411 3,653 2,850 2,970 3,750 2,060 3,822 2,448 3,683 3,802 3,630 4,408 3,674 4,723 4,028 4,280 5,750 2,530 4,992 3,520 4,613 5,530 4,453 3,039 4,197 1,330 4,083 2,006 2,698 2,440 2,419 3,066 1,259 123 1,631 100 1,479 955 1,808 125 10,310 9,622 10,237 11,120 10,311 10,103 10,777 9,822 10,527 9,331 10,697 9,767 10,241 9,695 10,746 10,790 1,483 128 121 1,715 951 1,507 473 1,493 578 122 1,050 3,480 1,294 2,087 1,727 1,697 692 1,498 1,615 3,802 3,420 4,697 Queens Lamps Inc specializes in manufacturing custom designed lamps. It is a low volume manufacturer. Its cost data for four years is as follows. Sales Price Per Unit: $ 400.00 Variable Selling and General Expenses per unit Monthly Fixed Selling and General Expenses 2,000 Direct Number of Production Direct Units Manufacturing Machine Material Observation Hours Cost Labor Cost Batches Produced 121 Year 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 Number Month 10,991 9,724 9,830 11,006 10,413 10,403 11,307 3,703 3,059 2,411 3,653 2,850 2,970 3,750 2,060 3,822 2,448 3,683 3,802 3,630 4,408 3,674 4,723 4,028 4,280 5,750 2,530 4,992 3,520 4,613 5,530 4,453 3,039 4,197 1,330 4,083 2,006 2,698 2,440 2,419 3,066 1,259 123 1,631 100 1,479 955 1,808 125 10,310 9,622 10,237 11,120 10,311 10,103 10,777 9,822 10,527 9,331 10,697 9,767 10,241 9,695 10,746 10,790 1,483 128 121 1,715 951 1,507 473 1,493 578 122 1,050 3,480 1,294 2,087 1,727 1,697 692 1,498 1,615 3,802 3,420 4,697