Respuesta :
Answer:
Decrease by $ 186,000
Explanation:
Variable Mfg. Cost $ 270
Variable Marketing $ 100 + increased by 2 per unid = $ 102
Total Variable $ 372
NOW Sales Price $ 310
Less Total Variable Cost 372
= Contribution Margin $ -62
Times units sold × 3000
= losses $ 186,000
Answer:
operating income will decrease by $192,900
Explanation:
variable costs per unit:
- manufacturing $270
- mktg. and adm. $102
- total $372
contribution margin per unit = sales price - total variable costs = $310 - $372 = -$62
if the special order is accepted, operating income will decrease by = (-$62 contribution margin per seat x 3,000 seats) - $6,900 increase in fixed costs = -$186,000 - $6,900 = -$192,900