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Compute the break-even point in units using conventional analysis. Compute the break-even point in units using activity-based analysis.
Define the term break-even point. Explain why contribution margin per unit becomes profit per unit above the break-even point.
Define the term sales mix, and give an example to support your definition.
Define the term margin of safety. Explain what is meant by the term operating leverage. What impact does an increase in the margin
What is the contribution margin for one arm-band carrier? How many arm-band carriers must Mello-Tote Company sell to break even?
How many air purifiers must Olmos Company sell to break even? If Olmos Company sells 85,000 air purifiers in a year, what is the operating income?
How many vases must be sold to break even? If Glass-Works wants to earn $130,000 in profit, how many vases must be sold?
What is Head-Gear's break-even revenue? Suppose Head-Gear wants to earn before-tax operating income of $153,320. How many units must be sold?
What is the break-even point (rounded to the nearest dollar) for Lauterbach Corporation for the current year?
Prepare a graph that shows the trend in total quality costs as a percentage of sales since the inception of the quality improvement program.
What can be said about the productivity program? Calculate the price-recovery component. What does this tell you?
What is productivity measurement? Explain the difference between partial and total measures of productivity.
Identify the technically efficient input combinations. Explain your choices. Which of the two technically efficient input combinations should be used?
Compute the profit-linked productivity measure. By how much did profits increase due to productivity?
Calculate the change in profits attributable to productivity changes. Calculate the price-recovery component. Explain its meaning.
Compute the increase in profits attributable to increased productivity. Calculate the price-recovery component, and comment on its meaning.
Calculate the total profit change from 2006 to 2007. How much of this change is attributable to productivity? To price recovery?
Prepare an environmental cost report for the most recent year, where costs are expressed as a percentage of sales (instead of operating costs).
Describe the four opportunities for improving ecoefficiency. What is an environmental cost?
Explain why ecoefficiency may be a better view of the world than that espoused by compliance management. Discuss factors that may support this view.
What is sustainable development? Explain why the WBCSD's claim about ecoefficiency may be true.
Calculate the environmental cost per pound for each product. Which of the two products appears to cause the most degradation to the environment?
Describe how the environmental improvements can contribute to improving the firm's competitive position.
Assess the relative environmental impacts of the two approaches to producing surfactants using only operational environmental measures.
Explain how performance evaluation is used to assess the effectiveness and viability of an organization's strategy.