Answer :
Answer:
New Profit excluding product 2=-$18,000 (-ve sign shows decrease in profit)
Actually company profit was decreased by $18,000 by excluding product 2
Explanation:
Product 1 Product 2
Units 5,950 12,000
Selling Price per unit $16 $14
Variable cost per unit $10 $9
Fixed Cost $17,000 $42,000
Profit on units ($16-$10)=$6 ($14-$9)=$5
Current Profit Including both products:
Current Profit=[(5950*6)+(12000*5)]-90000
Current Profit=$5,700
Profit of only Product 1:
Profit=(5950*6)-(90000-42000)=-$12,300
New Profit excluding product 2= Profit of only Product 1 - Current Profit
New Profit excluding product 2=-12,300-$5,700
New Profit excluding product 2=-$18,000 (-ve sign shows decrease in profit)
Actually company profit was decreased by $18,000 by excluding product 2