CHAPTER 5 PROFIT PLANNING AND COST-VOLUME-PROFIT ANALYSIS 210 Required: 1. Average contribution margin ratio. 2. Composite breakeven point in units and in pesos. 3. Allocation of composite breakeven point in units. 4. Assuming the company increases its fixed costs and expenses by P140.800, how many units of Bangus and Tupig should be sold at breakeven point? 5. Refer to the original data, assuming the sales mix between Bangus and Tupig is 500 units for Bangus and 300 units for Tupig, what is the new combined break- even point in units and in pesos? 12. Consider the original data in problem 11. except that Pangasinan Company based its sales mix in units. Determine the following: 1. Average UCM. 2. Composite BEP in units and in pesos. 13. Composite profit analysis. Romblon Company sells two products, Kikiam and Siomai. The sales and contribution margin ratio of these two product are given below. Kikiam Siomai Sales P700,000 P300,000 Contribution margin ratio 60% 70% The company's fixed costs and expenses total P756,000. The company's average unit sales price is P60. Required: 1. Average contribution margin ratio. 2. Composite breakeven sales in pesos. 3. Sales of products Kikiam and Siomai at breakeven point. 4 Profit for each of the two products, Kikiam and Siomai, assuming combined sales is P1,500,000. 14. Total fixed cost. MicroChip Company is planning to produce and sell 100,000 units of Chip A at P8 a unit and 200,000 units of Chip B at P6 a unit. Variable costs are 30% of sales for Chip A and 25% of sales for Chip B. Required: If total planned operating profit is P250,000, what must be the total fixed cost be? (aicpa) Sensitivity analysis 15. CMR, BEP, sensitivity analysis. Wild Company's income statement is shown below