For these i need to see how its done more than the answers . Thank You

1.

Pottery Unlimited has two product lines: cups and pitchers. Income statement data for the most recent year follow:

	Total	Cups	Pitchers
Sales revenue	$460,000	$310,000	$150,000
Variable expenses	355,000	235,000	120,000
Contribution margin	105,000	75,000	30,000
Fixed expenses	76,000	38,000	38,000
Operating income (loss)	$29,000	$37,000	$(8,000)

If $24810 in fixed costs will be eliminated by dropping the CUP line, how will operating income be affected?If income drops, use a negative sign in front of the number.

2.

Birdie Co. makes three products, A, B and C.

They have a constrained resource - machine hours. There are only 17920 machine hours available a month.

The three products have the following data:

	A	B	C
Selling Price per unit	6.00	16.00	11.00
Variable Cost per unit	2.00	4.00	6.00
Machine hours required	2	4	5
Demand for product in units	1000	4000	1000

How much ofproduct Bshould be produced?

3.

Rosemont Tennis is planning for the coming year. Investors would like to earn a 11% return on the company's $24517364 in assets. The company primarily incurs fixed costs to maintain the tennis courts. Fixed costs are projected to be $11834517 for the year. About 500,000 court time hours are expected to be played each year. Variable costs are about $5 per hour of court time.

The Rosemont Country Club and Tennis Courts has a favorable reputation in the area and therefore, has some control over the price per hour of court time. Using a cost-plus approach, what price should Rosemont Tennis charge for an hour of court time? Do not round your intermediate calculations. Input your final answer to two decimal places, for example, 20.3473. should be input as 20.35

4.A company operates in a competitive marketplace. They look to the market to determine their selling price. It looks like the market will bear a price of $89. The company has a goal of earning 10% return on sales on each unit. What would their target cost be? Round your answer to the nearest whole dollar.

5.

Fine Pottery Processors manufactures two products, platters and tureens, from a joint process. Platters are allocated $5000of the total joint costs of $26867. There are 1,500 platters produced and 1,500 tureens produced each year. Platters can be sold at the split-off point for $11per unit, or they can be processed further into a deluxe platter for additional processing costs of $4979and sold for $16for each deluxe platter.

What is the difference in operating income by processing the platters further versus selling them off at the split off point? If income is higher by processing the platters further, input your number as a positive number. If income is lower by processing the platters further, input your number as a negative number.

6.

Clear Sky Sailmakers manufactures sails for sailboats. The company has the capacity to produce 15,000 sails per year, but is currently producing and selling 10,000 sails per year. The following information relates to current production:

Sale price per unit	$250
Variable costs per unit:
Manufacturing	$146
Marketing and administrative	$35
Fixed Cost per Unit
Manufacturing	$75
Marketing and administrative	$20

If a special sales order is accepted for 4880 sails at a price of $227 per unit, and fixed costs remain unchanged, how would operating income be affected? (assume regular sales are not affected by the special order)If accepting the special order would reduce income, use a negative number for your answer.