The correct answer is B
Inorder to calculate the operating profit,the total cost must be calculatedfirst.
As sales are$100m and profit is$20m,the total cost will be$80m.Giventhe operational gearing is 33.33%,the fixed cost to variable cost will be inthe ratio of 1:3.
The fixed cost can be calculated as¼x$80m=$20m and thevariable cost will be$60m.Contribution will be$40mbefore the increase in sales.
After the 15%increase in sales the newcontribution will be 1.15 x$40m=$46m and the new operating profit will be$46m-$20m(FC)=$26m
以上就是acca F5练习题，多多练习才能拿下acca！如果想要了解更多acca相关信息，请关注中公财经网。
