Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 81

After you compute the breakeven points on two products, you can decide on target net income for the period. Assume again that you sell Pristine and Sturdy wood, and your target net income for both types of wood is $10,000. You target a $5,000 profit for each product type.

Pristine wood’s calculation is

 $5,000 = sales – variable costs – fixed costs

 $5,000 = (units × $50) – (units × $30) – $30,000

 $5,000 = units × $20 – $30,000

Finish the calculation, and you see that it takes 1,750 units of Pristine wood to reach target net income of $5,000.

For Sturdy wood, plug in the variables. You need to sell 4,286 units to reach target net income.

The total profit for both products is $10,000 ($5,000 + $5,000).