the following monthly budgeted data are available for the stark company: stark company has budgeted…

the following monthly budgeted data are available for the stark company: stark company has budgeted operating income for the month is $220,000 from these three products. submission instructions: a) calculate the break - even sales (in total dollars) for the month b) calculate the margin of safety (in total dollars) c) calculate the degree of operating leverage.
Answer
Explanation:
Step1: Calculate total fixed expenses
Total contribution margin = (200000 + 90000+180000=$470000) Operating income = Contribution margin - Fixed expenses. So, Fixed expenses (F=470000 - 220000=$250000) Total sales (S=500000 + 300000+900000=$1700000) Total contribution - to - sales ratio (r=\frac{470000}{1700000})
Step2: Calculate break - even sales (a)
Break - even sales (BE=\frac{F}{r}=\frac{250000}{\frac{470000}{1700000}}=\frac{250000\times1700000}{470000}\approx$893617.02)
Step3: Calculate margin of safety (b)
Margin of safety (MOS = S - BE=1700000 - 893617.02=$806382.98)
Step4: Calculate degree of operating leverage (c)
Degree of operating leverage (DOL=\frac{\text{Contribution margin}}{\text{Operating income}}=\frac{470000}{220000}\approx2.14)
Answer:
a) ($893617.02) b) ($806382.98) c) (2.14)