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Delta Beverages Item Value Sales price per unit $10.00 Variable cost per unit $6.00 Fixed manufacturing cost $4,000 total Fixed selling and administrative cost $1,000

  1. Delta Beverages

Item

Value

Sales price per unit

$10.00

Variable cost per unit

$6.00

Fixed manufacturing cost

$4,000 total

Fixed selling and administrative cost

$1,000 total

  1. Delta Beverages planned to produce and sell 1,500 units. Actual production and sales amounted to 1,700 units. Required:
    1. Calculate the margin of safety in units.
    2. Prepare a master budget income statement.

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