Question 4 (9 points)

The following totals are used to create a CVP Income Statement for Frederick Company for FY2018:

Frederick Company
Selected Financial Figures
For the Year Ended 12/31/18
Sales (100 units)		$10,000
Variable Costs:
Direct Labor	$1,450
Direct Materials	1,950
Factory Overhead (variable)	2,000
Selling Expenses (variable)	600
Administrative Expenses (variable)	500
Fixed Costs:
Factory Overhead (fixed)	$550
Selling Expenses (fixed)	1,000
Administrative Expenses (fixed)	1,000

Frederick Company utilizes a JIT production system and there are no Raw Materials, Work-in-Process or Finished Goods inventories. Use this information to determine the FY 2016 breakeven point in units. Round and enter as a whole number.

Question 5 (9 points)

Adelphi Company has budgeted activity for March to reflect net income $130,000. All sales are credit sales. Receivables are planned to increase (decrease -) by $33,000 payables to increase (decrease -) by $25,000 and Depreciation Expense is $58,000. Use this information to determine how much cash will increase (decrease) during the month of March. (Decreases in accounts receivable or accounts payable will have a negative sign in front of number. Round & enter final answer to the nearest whole dollar.)

Question 6 (8 points)

During FY 2018, Adelphi Company reported sales of $400,000, a contribution margin of $8.00 per unit, fixed costs of $120,000, and net income of $30,000. Use this information to determine the number of units Adelphi sold during FY 2018. (Round answer to nearest whole number)