Cunningham, inc. sells mp3 players for $60 each. variable costs are $40 per unit, and fixed costs total $120,000. what sales are needed by cunningham to break even?

Answers

Answer 1

An equation is:
120,000 + 40 x = 60 x,
where: x stays for the number of mp3 players sold;
60 x - 40 x = 120,000
20 x = 120,000
x = 120,000 : 20
x = 6,000
6,000 * $60 = $360,000
Answer: Cunningham will need to sale 6,000 mp3 players for $360,000.

Answer 2

Cunningham, Inc. needs to sell 6,000 units of MP3 players to break even.

To calculate the sales needed for Cunningham, Inc. to break even, we use the break-even point formula:

Break-even point = Fixed costs / (Selling price per unit - Variable cost per unit)

Given:
Selling price per unit = $60
Variable cost per unit = $40
Fixed costs = $120,000

Substitute these values into the formula:

Break-even point = 120,000 / (60 - 40)

Break-even point = 120,000 / 20

Break-even point = 6,000 units

Therefore, Cunningham, Inc. needs to sell 6,000 units of MP3 players to break even.

Related Questions

Are preferred dividends deducted from net income when calculating earnings per share

Answers

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C) Yes, preferred dividends are always deducted from net income when calculating EPS.

This is because EPS reflects the amount of profit available to common shareholders, and preferred dividends are paid out of the net income before any profits can be distributed to common shareholders.

Calculate Net Income: This is the total earnings after all expenses, including taxes and interest, have been deducted from total revenues.

Subtract Preferred Dividends: Since preferred shareholders have a higher claim on dividends, their fixed dividends are subtracted from the net income.

Divide by Outstanding Common Shares: The remaining earnings are then divided by the weighted average number of common shares outstanding during the period.

Complete question-

When calculating earnings per share (EPS), are preferred dividends deducted from net income?

A) No, preferred dividends are not deducted from net income when calculating EPS.

B) Yes, preferred dividends are deducted from net income only if they are paid.

C) Yes, preferred dividends are always deducted from net income when calculating EPS.

D) Preferred dividends are only deducted if the company has common stock outstanding

A favorable direct materials cost variance occurs when the actual direct

Answers

A favorable direct materials cost variance occurs when the actual direct cost of the materials is lower than the budgeted cost of materials. Favorable direct materials cost variance would indicate that there was savings with the cost for the direct materials used by the company.

A favorable direct materials cost variance occurs when the actual direct materials cost is less than the standard cost set by the company. It is a financial concept relevant to managerial accounting, helping managers assess cost-efficiency in the production process.

A student has inquired about what constitutes a favorable direct materials cost variance. This financial concept arises within managerial accounting, a field that deals with the analysis and interpretation of financial information to aid in management decisions.

A favorable direct materials cost variance signifies that the actual cost of direct materials used in producing goods or services is less than the standard cost set by the company for those materials.

A direct materials cost variance can be calculated by subtracting the standard cost of direct materials that should have been used for the actual output from the actual cost incurred for those materials.

If this result is negative, that signifies a favorable variance. Conversely, if the result is positive, it indicates an unfavorable variance. Reasons for a favorable variance might include discounts from suppliers, a decrease in materials' prices, or effective cost-control measures.

During the liquidation of the fgh partnership, a cash distribution was made to all the partners, who share profits and losses 60 percent, 20 percent, and 20 percent, respectively. assuming that the cash distribution referred to was made properly, how much would g receive if an additional $60,000 was distributed?

Answers

Glenda, a sales representative for revo appliances inc., had to deliver a presentation on her company's latest offering: an innovative food processor. her target clients were senior managers and chefs from a reputed restaurant. after her presentation, glenda faced tough objections from her clients who were skeptical about the product's necessity and usefulness. as a good salesperson, how should glenda respond to this situation?

Answers

In response to her clients objections about her products usefulness and necessity, Glenda should respond with acknowledged appreciation to them for getting her to think critically about the new innovative food processor to enable her to perhaps demonstrate or explain hitherto unknown factors which they may not have thought of value or perhaps realize that it needs more work to become a truly useful food processor or that it perhaps is not as good an idea as it may have seemed.

Glenda should have product samples with her that allow her to let those who attented the presentation try them out for themselves. These senior managers and chefs can test the products use on their items that they need them to process daily for. Most appliances also come with a warranty of some type, so Glenda can explain the warranty in case of failure. By explaining how the item works, letting them use it by testing and offering a warranty the senior managers and chefs may be more inclined to try the product for their work places.

Select the best (most informative) answer. present value involves _____ whereas future value involves _____.

a. discounting, compounding

b. both are compounding

c. compounding, discounting

d. both are discounting

Answers

Present Value involves discounting, and future value involves compounding.

The find present value of a dollar a year from now, we must discount by the discount rate, since a dollar a year from now is not worth as much as a dollar today.

To find the future value (in a year) of a dollar we receive today, we increase the dollar by the discount rate, since our dollar today is worth more than a dollar a year from now.

Castle brew inc., a leading multinational beverage manufacturing company, coordinates with waste yard inc., a waste management company, to devise a strategy that would help in recycling and reusing beverage bottles. castle brew inc. plans to install hundreds of machines that would recycle empty bottles in many locations and provide rewards to those consumers who participate in the initiative as it believes that this initiative would help protect the environment. in this scenario, castle brew inc. is practicing _____.

Answers

in this scenario, castle brew inc. is practicing sustainable supply chain management
Sustainable supply chain management refers to company's way to manage logistics in term of Waste, risk, and environmental cost, so there will be enough profit allocation that being done in order to preserve the environment

What are two main goals in managerial accounting for reporting on and analyzing departments?

Answers

I would say the two main goals in managerial accounting for reporting on and analyzing departments would be to study both revenues and expenses to see where the revenues are coming from, how consistent they are, and if they can be maintained and similarly for the expenses and especially to see if expenses can be reduced by more careful control and also by technical innovations such as using GPS to position blasthole drill rigs on planned holes at operating open pit mines rather than have surveyors lay them out by hand in the field.

Iso 14000 is a new computer training program designed to instruct operations managers on how to face different environmental challenges.

Answers

The statement above is TRUE. ISO 14000 is a set of standards that is related to environmental management. Its major purpose is to help companies to reduce to the barest minimum the negative effects which their process procedures have on the environment.

Dma corporation has bonds on the market with 19.5 years to maturity, a ytm of 6.6 percent, and a current price of $1,043. the bonds make semiannual payments and have a par value of $1,000. what must the coupon rate be on these bonds? (do not round intermediate calculations. enter your answer as a percent rounded to 2 decimal places,

e.g., 32.16.)

Answers

DMA Corporation's bonds, with 19.5 years to maturity, a 6.6% yield to maturity, $1,043 current price, and $1,000 face value, have a 6.88% coupon rate, ensuring a stable return.

Here's a step-by-step calculation for determining the coupon rate on DMA Corporation's bonds:

1. Given values:

- Maturity period: 19.5 years

- Yield to Maturity (YTM): 6.6%

- Current market price: $1,043

- Face value: $1,000

2. Calculate the annual coupon payment using the YTM formula:

[tex]\[ \text{YTM} = \frac{\text{Coupon Payment}}{\text{Current Price}} \][/tex]

[tex]\[ 6.6\% = \frac{\text{Coupon Payment}}{1,043} \][/tex]

[tex]\[ \text{Coupon Payment} = 6.6\% \times 1,043 = 68.838 \][/tex]

3. Determine the coupon rate using the formula:

[tex]\[ \text{Coupon Rate} = \frac{\text{Coupon Payment}}{\text{Face Value}} \][/tex]

[tex]\[ \text{Coupon Rate} = \frac{68.838}{1,000} = 0.068838 \][/tex]

4. Express the coupon rate as a percentage:

[tex]\[ \text{Coupon Rate} = 0.068838 \times 100 = 6.88\% \][/tex]

Therefore, the coupon rate on DMA Corporation's bonds is 6.88%, indicating a fixed annual interest payment of $68.838 per bond for investors.

Verna has no idea how she ended up in her current surroundings. she feels comfortable and is not bothered by the fact that she cannot remember her past. verna is most likely to be experiencing a(n) _____.

Answers

Verna is likely to experience the dissociative fugue. It is a type of disorder that falls under the dissociative area. It is where an individual could experience a type of reversible amnesia of which it targets to forget the person's identity, behavior or memories of which Verna is experiencing above as the symptoms are evident.

Gabriel is 25 years old, 6 foot 3 inches, and 185 pounds. he is an accomplished lacrosse player and continues to play in a competitive league. gabriel ____.

Answers

The answer that will be suitable to the given description above is that Gabriel is at the peak of physical fitness. It is because he has the right amount of weight which is suitable to his height and is fitted to his age. In addition to this, he is an accomplished lacrosse player in which will produce a well fit body that promotes physical fitness.

What does law professor dorothy brown believe is one of the greatest benefits of the earned income credit?

Answers

Law professor Dorothy Brown believes that one of the greatest benefits of the earned income credit is that it causes a certain number of children to no longer be in poverty. She argues that if we have a limited amount of money to spend on helping people, it makes sense to spend that money on families who have children.

Buscorp wants to introduce a new procedure for processing customer requests. if this change will require employees to break old routines and adopt new role patterns, the preferred strategy for dealing with resistance to this change such as this is:

Answers

If this change will require employees to break old routines and adopt new role patterns, the preferred strategy for dealing with resistance to this change such as this is learning. The company would want their employees to learn new methods so as to be able to adopt to the change and in a way encourage to their employees.

A high rate of _____ is resulted from nonuse of condoms

Answers

A high rate of human immunodeficiency virus (HIV) is resulted from nonuse of condoms.
This is usually true for gay men, however, there are a lot of cases with straight people transferring HIV because they didn't use condoms during sex. This should be avoided at any cost, if you want to prevent unwanted pregnancies and the transfer of various STDs.

Do any economic systems in the world reflect the purest forms of command or laissez-faire economies?

Answers

No, there is no any economic systems in the world that reflect the purest forms of command or laissez-faire economics.

Because in most economies, government plays an important role and if it is not, there is some kind of involvement of government is must be in the system. The government can use many ways to involve in the economic system.

Land-based forces gravitate toward a control mindset endemic of a higher headquarters model. this demonstrates which key element to remember when working with other services?

Answers

Centralized Organization vs. Decentralized Organization. The centralized organization can be characterized as a progression basic leadership structure where all choices and procedures are taken care of entirely at the best or the official level.
The way toward exchanging and allotting basic leadership specialist to bring down levels of a hierarchical chain of importance. In a decentralized association, the basic leadership has been moved to bring down levels or levels of the association, for example, divisions, branches, offices or auxiliaries.

Equate, a brand of health and beauty care products, is available only at walmart stores. equate is a ____ brand. producer private distributor generic conglomerate

Answers

The answer to this question is that Equate is a private brand. Private brands are also known as Phantom brands. A private brand is a product or item that is manufactured for a specific retailer company. This product / item will be exclusively available in the market by using the brand name of the retailer or the retailer's chosen name for the product.

After learning about swot analysis and reading case #2, consider st. sebastian’s likelihood of success in their venture by conducting a swot analysis specific to their approach to serving the medicare recipients in the region. does this swot analysis cause you to reconsider the case study that we’ll work on this week? in what way?

Answers

I want to answer of question SWOT

This SWOT analysis does not cause me to reconsider the case study we will work on this week. Instead, it helps to provide a more comprehensive understanding of St. Sebastian's situation and the factors that could impact its success.

What is the SWOT analysis?

SWOT analysis is a strategic planning tool used to evaluate the Strengths, Weaknesses, Opportunities, and Threats of a business, project, or organization.

Here's a SWOT analysis for St. Sebastian's approach to serving Medicare recipients in the region:

Strengths:

The organization has a strong reputation in the community for providing high-quality healthcare services.

St. Sebastian's has experience in managing healthcare services and has established relationships with healthcare providers.

The focus on serving Medicare recipients aligns with the growing aging population in the region.

Weaknesses:

The organization may lack experience in managing Medicare services specifically, which could lead to operational and regulatory challenges.

St. Sebastian's may have limited financial resources to invest in new programs and services to meet the needs of Medicare recipients.

The organization may face competition from other healthcare providers offering similar services to Medicare recipients.

Opportunities:

There is a growing demand for healthcare services among the aging population, particularly Medicare recipients.

St. Sebastian's could partner with other organizations to expand its services and reach a wider audience.

The organization could explore new revenue streams, such as telemedicine or home healthcare services.

Threats:

Regulatory changes could impact the organization's ability to provide Medicare services.

Other healthcare providers could enter the market and offer similar services to Medicare recipients.

The organization may face challenges in attracting and retaining qualified healthcare professionals to support its Medicare services.

Based on this SWOT analysis, it seems that St. Sebastian's has several strengths that could support its approach to serving Medicare recipients in the region. However, there are also several weaknesses and threats that could pose challenges for the organization.

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True or false: diminishing returns will occur when investing in the same tqm initiative round after round.

a. true

b. false

Answers

The statement above is TRUE. At the initial stage, investing in the TQM will improve processes and quality until the highest possible point is reached. After this, each round of initiative will reach a point where improvement can no longer be added, at this point diminishing returns will set in.

The cost of goods sold in a retail store totaled $325,000. fixed selling and administrative expenses totaled $115,000 and variable selling and administrative expenses were $210,000. if the store's contribution margin totaled $590,000, then sales must have been:

Answers

Gina has a net spendable income of $1,600. She must pay at least $100 per month to pay off her debts. However, she puts together the following budget for her main expense categories.

Housing $510
Food $204
Transportation $255
Insurance $51
Debts $207
Entertainment $85
Clothing $85
Savings $55
Medical $68
Miscellaneous $80

How is she able to pay so much money on her debts?

A)She is going over budget.
B)She is putting less than the recommended percentage of her income into the savings category.
C)She is putting the minimum recommended percentage of her income into all categories except debt.
D)She is putting less than the recommended percentage of her income into the clothing, medical, and miscellaneous categories.

Answers

I believe it's A) She is going over budget.

Gina is allocating her entire net spendable income of $1,600 to various budget categories without going over budget. She has prioritized her debt payments at $207 per month by allocating less than the recommended percentage to savings, which allows her to exceed the minimum debt payment without overspending.

Gina's ability to pay more money towards her debts can be understood through her budget allocation. With a net spendable income of $1,600, Gina has assigned different amounts to various expense categories. To address the question of how she can pay $207 on debts when she is required to pay only $100, let's look at her total expenses. Adding all the budgeted amounts together:

Housing: $510

Food: $204

Transportation: $255

Insurance: $51

Debts: $207

Entertainment: $85

Clothing: $85

Savings: $55

Medical: $68

Miscellaneous: $80

This totals to $1,600. As we can see, Gina is utilizing her entire net spendable income without going over budget. The fact that she is able to allocate $207 to debts suggests she has prioritized this expense, potentially sacrificing higher allocations in other categories like savings, clothing, medical, and miscellaneous expenses. Therefore, she is not going over budget, but instead making choices about her spending priorities. The correct answer is B) She is putting less than the recommended percentage of her income into the savings category.

long-run equilibrium in perfectly competitive markets meets what two important conditions? productive efficiency allocative efficiency utility efficiency previousnext

Answers

the two important conditions are: allocative efficiency and productive efficiency.
Allocative efficiency refers to a condition when the amount of production is awlays match the appropriate marginal benefit that the consumers get.
Meanwhile, the productive efficiency refers to a condition when the market could no longer produce additional goods without sacrificing another good

Final answer:

In perfectly competitive markets, the long-run equilibrium achieves allocative and productive efficiency, leading to optimal resource allocation and maximum societal satisfaction. Other market structures are considered 'imperfect' if they fail to meet these efficiency conditions, which happens due to market imperfections like monopolies or oligopolies.

Explanation:Efficiency in Perfectly Competitive Markets

Long-run equilibrium in perfectly competitive markets meets two important conditions: allocative efficiency and productive efficiency. These conditions are significant because they ensure that resources are allocated to their best alternative use and that they provide the maximum satisfaction attainable by society.

Allocative efficiency occurs when the market produces at a point where price equals marginal cost (P=MC), indicating that the resources are being used to produce the goods and services most desired by society. On the other hand, productive efficiency is achieved when goods and services are produced at the lowest possible cost, which occurs when firms produce at the minimum of their average total costs (ATC).

Using these two concepts of efficiency, other market structures can be analyzed and labeled as 'imperfect.' An 'imperfect' market would be one in which these conditions of efficiency are not met simultaneously, which is typical in cases of monopoly, oligopoly, or monopolistic competition, where various imperfections prevent these efficiencies from being achieved.

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For an investment in a stock, the probability of the return being –10.0% is 0.3, 10.0% is 0.4, and 30.0% is 0.3. given the probability distributions, what is the expected rate of return for the investment

Answers

The expected return will be given by:
E(R)=Total sum of the expected return
E(R)=-0.1*0.3+0.1*0.4+0.3*0.3
E(R)=-0.03+0.04+0.09
E(R)=0.1=10%

We therefore conclude that the expected return is 10%

Find the present value pv of the given investment. an investment earns 2% per year and is worth $40,000 after 8 years.

Answers

First use the formula of the future value of an annuity ordinary to find the yearly payments
Fv=pmt [(1+r)^(n)-1)÷r]
Fv future value 40000
PMT yearly payment?
R interest rate 0.02
N time 8 years
Solve the formula for PMT
PMT=Fv÷[(1+r)^(n)-1)÷r]
PMT=40,000÷(((1+0.02)^(8)−1)
÷(0.02))
=4,660.39

Now use the formula of the present value of an annuity ordinary to find the present value
Pv=pmt [(1-(1+r)^(-n))÷r]
PV present value?
PMT yearly payments 4660.39
R interest rate 0.02
N time 8 years
Pv=4,660.39×((1−(1+0.02)^(−8))÷(0.02))
pv=34,139.60. ....answer

According to the text, undisciplined use of the pricing toolkit can lead to _____________ problems

Answers

According to the text, undisciplined use of the pricing toolkit can price discrimination problems. Price discrimination is the strategy of pricing same products or services with different prices. When the pricing toolkit is used indiscriminately, there may be a confusion with regards to a certain products that have different prices.

An allocation base that causes overhead costs to be incurred is called a(n):

Answers

It is called A COST DRIVER. A cost driver refers to any factor that causes a change in the cost of an activity. Cost driver is used to assign overhead costs to the quantity of a particular goods that is manufactured. Example of a cost driver is direct labour hours input into a production operation.

Leisha grew 4.5 inches and gained 3 pounds last year. about how many years old is leisha likely to be?

Answers

Leisha is likely to be about three years old. This is because, between age two and three, children usually increase in length by about 3 - 5 inches and gained about 4 pounds. In the first two years of life, growth is faster than this while between the ages of four and six, growth is slower.

a popular cell phone company is known for its diverse work force. when the company had to make a decision on product positioning in a new market, managers of different ethnic groups had different views due to cultural differences. such conflicts were common in several decision making situations, which has become a critical issue in the company. in this scenario, _____ should be employed to minimize these differences among the managers.

Answers

In this scenario, EMOTIONAL INTELLIGENCE should be employed to minimize the differences among the managers. Emotional intelligence refers to the ability to recognize and manage one's emotions as well as that of others. Emotional intelligence can be used in conflict resolution to resolve conflict and to arrive at a conclusion that will recognize and meet everyone needs.

What are the five developmental tasks of young adulthood, and how can the accomplishing of one influence the accomplishing of any of the remaining four?

Answers

Developmental tasks are the asks that individuals have to learn throughout their lives. It is important to successfully achieve certain tasks, because it is expected to lead to happiness and to success with later tasks.
The five developmental tasks of young adulthood are: Becoming more self-sufficient, preparing for a job or career, becoming socially responsible, learning to get along with friends of both sexes, accepting one's physical body and keeping it healthy.The accomplishing of one task influences the accomplishing of another one. For example if the individual learn to get along with friends she/he will become socially responsible.

Final answer:

The five developmental tasks in young adulthood are completing school, leaving home, becoming financially independent, marrying, and having a child, each influencing the capability to accomplish the others in a deeply interconnected manner.

Explanation:

The transition into young adulthood is marked by the achievement of five critical developmental tasks: completing school, leaving home, becoming financially independent, marrying, and having a child. The accomplishment of one of these tasks can significantly impact the ability to achieve the others. For example, completing school can provide the knowledge and credentials necessary to secure employment, which in turn can lead to financial independence. Financial independence may make leaving home feasible, and also provides a stable foundation for marrying and starting a family. Each step can build on the previous ones, creating a chain of success in navigating young adulthood.

Furthermore, the intertwining of these tasks highlights the complex interplay between personal achievements and social expectations. As society evolves, so too may the definition and priorities associated with these milestones. Regardless, mastering these tasks is essential for personal development and societal contribution, reflecting a deep intertwining of individual growth and social constructs.

The study of how growth-driven, performance-focused, early stage firms raise financial capital and manage operations and assets is called:

Answers

Entrepreneurial finance. Finance is a general term for the study of management of operations, assets and day-to-day running of businesses, and this is a specialized subset of it concerned with newly formed and growth seeking businesses and how they act and perform.

Other Questions

An electrical motor spins at a constant 2035 rpm. if the armature radius is 5.862 cm, what is the acceleration of the edge of the rotor? would you ever get a credit card from a company that would raise your rate even though you pay your credit card bills as agreed?a.i don't mind throwing money awayb.i didn't now that credit card companies from one anotherc.i didn't carefully shop for the right credit card company.d.both b and c Select all of the coefficients in the expression.12xy3 + 2x5y + 4x5y2 + 7x5y.2345712 larry is taking a walk in the park, The pollen in the air makes hime sneeze constantly, What line of defense is his immunity system exhibitating Choose five words from five separate lines in the poem, "One Today" by Richard Blanco that you would have changed if you had been the original writer of this poem. Write to explain what changes you would have made with these five word choices and why you would change them in this way. 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All of us as vital as the one light we move through, the same light on blackboards with lessons for the day: equations to solve, history to question, or atoms imagined, the "I have a dream" we all keep dreaming, or the impossible vocabulary of sorrow that won't explain the empty desks of twenty children marked absent today, and forever. Many prayers, but one light breathing color into stained glass windows, life into the faces of bronze statues, warmth onto the steps of our museums and park benches as mothers watch children slide into the day. One ground. Our ground, rooting us to every stalk of corn, every head of wheat sown by sweat and hands, hands gleaning coal or planting windmills in deserts and hilltops that keep us warm, hands digging trenches, routing pipes and cables, hands as worn as my father's cutting sugarcane so my brother and I could have books and shoes.The dust of farms and deserts, cities and plains mingled by one windour breath. Breathe. Hear it through the day's gorgeous din of honking cabs, buses launching down avenues, the symphony of footsteps, guitars, and screeching subways, the unexpected song bird on your clothes line. Hear: squeaky playground swings, trains whistling, or whispers across caf tables, Hear: the doors we open each day for each other, saying: hello, shalom, buon giorno, howdy, namaste, or buenos das in the language my mother taught mein every language spoken into one wind carrying our lives without prejudice, as these words break from my lips. One sky: since the Appalachians and Sierras claimed their majesty, and the Mississippi and Colorado worked their way to the sea. Thank the work of our hands: weaving steel into bridges, finishing one more report for the boss on time, stitching another wound or uniform, the first brush stroke on a portrait, or the last floor on the Freedom Tower jutting into a sky that yields to our resilience. One sky, toward which we sometimes lift our eyes tired from work: some days guessing at the weather of our lives, some days giving thanks for a love that loves you back, sometimes praising a mother who knew how to give, or forgiving a father who couldn't give what you wanted. We head home: through the gloss of rain or weight of snow, or the plum blush of dusk, but alwayshome, always under one sky, our sky. And always one moon like a silent drum tapping on every rooftop and every window, of one countryall of us facing the stars hopea new constellation waiting for us to map it, waiting for us to name ittogether. A brick oven has an opening as shown. What is the area of the entire opening? The diagonal of the rectangle is 13 inches, and the side lengths of the triangles are Pythagorean triples. To the nearest tenth, what is the area of the shaded part of the figure? 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