Figuring Fixed Costs Essay

10.1 The highest number of meals served was 4,900 in December, with the lowest of meals existence 3,500 in July make a difference of 1,400 of meals served, between the two months. The address per meal variable is 1400$5500.00 for a total of $3.93 (WHDMs) fixed equal is computed as follows $20,500.00-(3,500*$3.93) =$6,745.00 According to the following formulaPX=A+Bx5.77x=$6,745+$3.935.77-$3.93=$6,745+ ($3.93-$3.93)1.84x=$6,7451.84x*1.84x=$6,745*1.84xX=3,666 periodical BEP3,666*12= 43,992 BEP for the fiscal year (Oppapers.com, 2012), for the Westchester Home- Service Meal Delivery plan, since the program received 45,000 meals to serve and only needed 43,992 of them their profit is going to devolve from selling the other 1008 meals at a $1.84 per meal making a profit of $1,854.72.10.2 NRCC and Its BEPAnnual revenue = $20.00 per subscriptionAnnual variable rise for making and mailing six bimonthly issues has risen 4.50 (Martin, L., 2001) (NRCC) annual fixed cost is 6,000 + 3,900 = 9,900Per subscription (NRCCs) annual margin would be 20-4.5 for a total of 15.5 Making their BEP as follows 9,900/15.5 equaling 639PX = A+Bx20x=6,000+3,900+4.50x20x=9,900+4.50x20x-4.50x=9,900+ (4.50x-4.50x)15.5x=9,90015.5x/15.5x=9,900/15.5xX=639No way is this feasible, because there argon two staff members, who are all ready at the byword capacity of 650, leaving no capacity for any kind of slack.ReferencesMartin, L. (2001). pecuniary Management for gracious Services Administrators. Needham Heights, MA Allyn & Bacon http//www.oppapers.com, 2012http//www.studymode.com,2013University of Phoenix. (2001). Financial Management for Human Service Administrator. Retrieved from University of Phoenix, HSM 260 website.