Whirly Corporation's contribution format income statement for the most recent month is shown below: Sales (7,600 unita) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 258,400 144,400 114,000 54,900 $ 59,100 Per Unit $ 34.00 19.00 $ 15.00 Required: (Consider each case independently): 1. What would be the revised net operating income per month if the sales volume increases by 100 units? 2. What would be the revised net operating income per month if the sales volume decreases by 100 units? 3. What would be the revised net operating income per month if the sales volume is 6,600 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income 44,100 Last month when Holiday Creations, Incorporated, sold 35,000 units, total sales were $140,000, total variable expenses were $106,400, and fixed expenses were $39,100. Required: 1. What is the company's contribution margin (CM) ratio? 2. What is the estimated change in the company's net operating income if it can increase sales volume by 500 units and total sales by $2,000? (Do not round intermediate calculations.) % 1. Contribution margin ratio 2. Estimated change in net operating income Mauro Products distributes a single product, a woven basket whose selling price is $23 per unit and whose variable expense is $19 per unit. The company's monthly fixed expense is $4,400. Required: 1. Calculate the company's break-even point in unit sales. 2. Calculate the company's break-even point in dollar sales. (Do not round intermediate calculations.) 3. If the company's fixed expenses increase by $600, what would become the new break-even point in unit sales? In dollar sales? (Do not round intermediate calculations.) baskets 1. Break-even point in unit salos 2. Break.even point in dollar sales 3. Break-even point in unit sales 3. Break even point in dollar sales baskets Molander Corporation is a distributor of a sun umbrella used at resort hotels. Data concerning the next month's budget appear below: Selling price per unit $ 25 Variable expense per unit $ 18 Pixed expense per month $ 6, 160 Unit sales per month 1,030 Required: 1. What is the company's margin of safety? (Do not round intermediate calculations.) 2. What is the company's margin of safety as a percentage of its sales? (Round your percentage answer to 2 decimal places (i.e. 1234 should be entered as 12.34).) 1. Margin of safety (in dotlars) 2. Margin of safety percentage % The Cheyenne Hotel in Big Sky, Montana, has accumulated records of the total electrical costs of the hotel and the number of occupancy-days over the last year . An occupancy-day represents a room rented for one day. The hotel's business is highly seasonal, with peaks occurring during the ski season and in the summer. Month January February March April June Occupancy - Electrical Days Costa 2,640 $ 13,200 2,860 $ 14,300 980 $ 4,900 2,420 $ 12,100 2,090 $ 10,450 4,420 $ 18,860 4,020 $ 17,260 3,940 $ 16,760 1,630 $ 8,150 1,090 $5,450 1,390 $ 6.950 2,910 9 14.550 July August September October November December Required: 1. Using the high-low method, estimate the fixed cost of electricity per montill and the variable cost of electricity per occupancy-day. (Do not round your intermediate calculations. Round your Variable cost answer to 2 decimal places and Fixed cost element answer to nearest whole dollar amount.) Variable cost of electricity Faed cost of electricity per occupancy day per month (Do not round your intermediate calculations. Round your Variable cost answer to 2 decimal places and Fixed cost element answer to nearest whole dollar amount.) Variable cost of electricity Fixed cost of electricity per occupancy-day per month 2. What other factors in addition to occupancy-days are likely to affect the variation in electrical costs from month to month? (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.) 2 Systematic factors like guests, switching off fans and lights. Number of days present in a month income taxes paid on hotel income 7 Seasonal factors like winter or summer 2 Fred Salary paid to hotel receptionist