In: Accounting
Up |
Down |
Left |
Right |
|
Net Sales Revenue |
$ 1,080,000 |
$ (d) |
1,642,500 |
$ (j) |
Variable cost |
(a) |
100,000 |
1,314,000 |
143,100 |
Fixed Cost |
(b) |
240,000 |
118,000 |
(k) |
Operating income (loss) |
$ 87,000 |
$ (e) |
$ (g) |
82,600 |
Units Sold |
180,000 |
16,000 |
(h) |
(I) |
Contribution Margin per unit |
$ 3.00 |
$ (f) |
$ 73.00 |
$ 18.00 |
Contribution Margin Ratio |
( c) |
80% |
(i) |
40% |
Net Sales Revenue |
1,080,000 |
Variable costs |
____________ |
Fixed costs |
____________ |
Operating income (loss) |
87,000 |
Units sold |
180,000 |
Contribution margin per unit |
3.00 |
Contribution margin ration |
___________% |
Up | Down | Left | Right | |
Net Sales Revenue | 1080000 | d $500000 | 1,642,500 | j) 238500 |
Variable cost | a 540000 | 100,000 | 1,314,000 | 143,100 |
Fixed Cost | b $453000 | 240,000 | 118,000 | k) 12800 |
Operating income (loss) | 87000 | e $160000 | g) $210500 | 82,600 |
Units Sold | 180,000 | 16,000 | h) 4500 | l) 5300 |
Contribution Margin per unit | 3 | f $25 | 73 | 18 |
Contribution Margin Ratio | c 50% or .5 | 80% | i) 20% or .2 | 40% |
working | ||||
a) Variable cost | ||||
Selling price-Contribution margin | ||||
(1080000/180000)-3 | 3 | per unit | ||
Total variable cost (180000*3) | 540000 | |||
b) Fixed Cost | 453000 | |||
Contribution margin- Operating Income | ||||
(180000*3)-87000 | ||||
c) Contribution Margin Ratio | 50% | |||
CM/Sales*100 | ||||
3/6*100 | ||||
d) Net sales Revenue | ||||
Variable cost/(1-CM ratio) | ||||
100000/.2 | 500000 | |||
e) | ||||
Operating income (loss) | 160000 | |||
500000-100000-240000 | ||||
f) | ||||
Contribution Margin per unit | 25 | |||
(500000-100000)/16000 | ||||
g | ||||
Operating income (loss) | ||||
Sales-Variable cost-Fixed cost | ||||
1642500-1314000-118000 | 210,500 | |||
h) Units sold | 4500 | |||
CM/CM per unit | ||||
(1642500-1314000)/73 | ||||
i) | ||||
Contribution Margin Ratio | 20 | % | ||
CM/Sales*100 | 0.2 | |||
(1642500-1314000)/1642500*100 | ||||
j) | ||||
Sales | 238500 | |||
Variable cost/(1-CM ratio) | ||||
143100/.6 | ||||
k) Operating Income | 12800 | |||
238500-143100-82600 | ||||
i) | ||||
Units sold | 5300 | |||
CM/CM per unit | ||||
(238500-143100)/18 |
If any doubt please comment