"Corporate Finance": Floating coefficient
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Questions 1:
The unit contribution margin for a product is $12. Assuming fixed costs of $12,000, interest costs of $3,000, and a tax rate of 40%, the operating breakeven point (in units) is closest to:
A、 1,250.
B、 750.
C、 1,000.
Questions 2:
The following information is available for a company’s bank account:
The float factor for the company is closest to:
A、 2.3.
B、 6.4.
C、 0.4.
【analysis】
B is incorrect because the numerator is ($12,000 + $3,000) × (1 – 40%).
A is incorrect because the numerator is ($12,000 + $3,000) making it the breakeven quantity, QBE, and not the operating breakeven quantity, QOBE.
A is correct.
B is incorrect because it uses (Total deposit/Average daily float).
C is incorrect because it uses (Average daily deposit/Average daily float).
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