Figuring Fixed Costs Essay Example for Free

Figuring Fixed Costs Essay10.1 The highest number of meals served was 4,900 in December, with the lowest of meals being 3,500 in July making a difference of 1,400 of meals served, between the two months. The address per meal variable is 1400$5500.00 for a total of $3.93 (WHDMs) fixed cost is computed as follows $20,500.00-(3,500*$3.93) =$6,745.00 According to the following formulaPX=A+Bx5.77x=$6,745+$3.935.77-$3.93=$6,745+ ($3.93-$3.93)1.84x=$6,7451.84x*1.84x=$6,745*1.84xX=3,666 Monthly BEP3,666*12= 43,992 BEP for the fiscal year (Oppapers.com, 2012), for the Westchester Home- Service Meal Delivery computer programme, since the program received 45,000 meals to serve and only needed 43,992 of them their profit is going to come from selling the other 1008 meals at a . 84 per meal making a profit of $1,854.72.10.2 NRCC and Its BEPAnnual revenue = $20.00 per subscriptionAnnual variable rise for making and mailing six bimonthly issues has risen 4.50 (Martin, L., 2001) (NRCC) yearbo ok fixed cost is 6,000 + 3,900 = 9,900Per subscription (NRCCs) annual margin would be 20-4.5 for a total of 15.5 Making their BEP as follows 9,900/15.5 equaling 639PX = A+Bx20x=6,000+3,900+4.50x20x=9,900+4.50x20x-4.50x=9,900+ (4.50x-4.50x)15.5x=9,90015.5x/15.5x=9,900/15.5xX=639No way is this feasible, because there are two supply members, who are all ready at the maxim capacity of 650, leaving no capacity for any kind of slack.ReferencesMartin, L. (2001). Financial Management for Human run Administrators. Needham Heights, MA Allyn Bacon http//www.oppapers.com, 2012http//www.studymode.com,2013University of Phoenix. (2001). Financial Management for Human Service Administrator. Retrieved from University of Phoenix, HSM 260 website.