Question

McMichael, Inc has expected sales of $40 million. Fixed operating cost is $5 million and the...

McMichael, Inc has expected sales of $40 million. Fixed operating cost is $5 million and the variable cost ratio is 65 percent. They have outstanding debt of $10 million at an interest rate of 10 percent and $3million in a 12 percent bond. McMichael has 250,000 shares of preferred stock with a $10 dividend and 1 million shares of outstanding common stock. Their average tax rate is 35% and marginal tax rate is 40%. (15 points)

  1. What is the company’s DOL at its current sales level.
  2. What is their current DFL?
  3. Forecast McMichael’s EPS if sales drop to $38 million. SHOW ALL OF YOUR CALCULATIONS

Homework Answers

Answer #1

Answer :

a) We know that,

DOL = ( Sales - Variable cost ) / ( Sales - Fixed cost - Variable cost )

= ( $40 million - $40 million * 0.65 ) / ( $40 million - $5 million - $40 million * 0.65 )

= $14 million / $9 million

DOL = 1.56

b) We know that,

DFL = EBIT / ( EBIT - Interest )

Where,

EBIT = $9 million

Interest = $10 million * 0.10 + $3 million * 0.12

= $1 million + $360,000

Interest = $1.36 million

EBIT - Interest = $9 million - $1.36 million = $7.64 million

Therefore,

DFL = $9 million / $7.64 million

DFL = 1.178

c) If the sales drop to $38 million

Sales $38 million
(-) Fixed cost $5 million

(-) Variable cost

[ $38 million * 0.65 ]

$24.7 million
(-) Interest $1.36 million
Profit before Tax $6.94 million

(-) Tax

[ $6.94 million * 40% ]

$2.776 million
Profit after tax $4.164 million
Shares outstanding $1 million
Earnings per share ( EPS ) 4.164
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