Moonbeam Corporation Moonbeam Corporation manufactures and sells two products: A and B The operating results of the company are as follows: $\begin{array}{lll}
&\text{Product A}&\text{Product B}\\hline
\text { Sales in units } & 2,000 & 3,000 \
\text { Sales price per unit } & \$ 10 & \$ 5 \
\text { Variable costs per unit } & 7 & 3
\end{array}$ In addition,the company incurred total fixed costs in the amount of $9,000.
Refer to Moonbeam Corporation.If the company would have sold a total of 6,000 units,consistent with CVP assumptions how many of those units would you expect to be Product B?

Question

Quizplus · Accepted Answer

Using the contribution margin ratio formula, we can calculate the expected sales mix:
Product A: (9 - 3)/9 = 2/3
Product B: (5 - 2)/5 = 3/5

To find out how many units of Product B would be sold at 6,000 units, we can set up a proportion:
Product B/Total Units = 3/5
Product B = (3/5) * 6,000
Product B = 3,600 units. Therefore, the correct answer is Choice C.

Moonbeam Corporation Moonbeam Corporation Manufactures and Sells Two Products: a and B