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Accounting Managerial

This document contains information about sales, variable costs, contribution margin, fixed costs, and profit for various scenarios. It includes calculations of breakeven points based on changes to costs and sales. Formulas show how to calculate units needed to reach a target profit level. Multiple examples demonstrate contribution margin percentage calculations and analyzing performance at different sales levels.

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lpinedo12
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© Attribution Non-Commercial (BY-NC)
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37 views

Accounting Managerial

This document contains information about sales, variable costs, contribution margin, fixed costs, and profit for various scenarios. It includes calculations of breakeven points based on changes to costs and sales. Formulas show how to calculate units needed to reach a target profit level. Multiple examples demonstrate contribution margin percentage calculations and analyzing performance at different sales levels.

Uploaded by

lpinedo12
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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# of Units

Sales
Variable Costs
(Expenses)
Contribution
Margin
CM %

2,000
$ 30,000

SP per unit
VC per unit
FC

15
10
$ 1,000

Fixed Costs + Targeted Profit


CM Ratio

Breakeven

Fixed Costs + Targeted Profit


CM per unit

Breakeven

20,000
$ 10,000
33.3%

$ 15
$ 10
1
2
3
4

Variable cost decrease by 10%


Fixed costs increase by 25%
calculate breakeven
calculate $10,000 profit

2200
2200
CM
FC

Target $10,000

Target $10,000

1,000 $
33.3%

3,003.00 Sales dollars

1,000
5

$
$
$
$
$

33,000
22,000
11,000
(1,000)
10,000

11,000 $ 33,033.03 Sales dollars


33.3%

11,000
5.00

200 Unit sales

2,200 Unit sales

Sales
Variable Costs
CM
FC
NOI

8,000 $
8,000 $
$
56,000

Sales
Variable Costs
CM
FC
NOI

8,050 $
8,050 $
$
56,000

Sales
Variable Costs
CM
FC
NOI

7,950 $
7,950 $
$
56,000

Sales
Variable Costs
CM
FC
NOI

7,000 $
7,000 $
$
56,000

26
18
8
$

208,000
144,000
64,000
(56,000)
8,000

209,300
144,900
64,400
(56,000)
8,400

206,700
143,100
63,600
(56,000)
7,600

182,000
126,000
56,000
(56,000)
-

26
18
8

26
18
8

26
18
8

Units
Sales
VC
CM
FC

Per unit
$ 7.50
$ 6.00
$ 1.50

20.0% CM%

40,000
300,000
240,000
60,000
45,000
15,000

Per unit
$ 7.50
$ 6.00
$ 1.50

20.0% CM%

40,200
301,500
241,200
60,300
45,000
15,300

Units
Sales
VC
CM
FC

$
$

1,500
7.50
200

Selling price
Variable expenses
Contribution margin
Fixed Costs

Selling price
Variable expenses
Contribution margin
Fixed Costs

Selling price
Variable expenses
Contribution margin
Fixed Costs

$
75
$
45
$
30
$ 75,000

$
75
$
45
$
30
$ 83,000

$
75
$
48
$
27
$ 75,000

100%
60%
40%

# of units
3,000
225,000
(135,000)
90,000
(75,000)
$
15,000

100%
60%
40%

# of units
3,200
240,000
(144,000)
96,000
(83,000)
$
13,000

100%
64%
36%

# of units
3,450
258,750
(165,600)
93,150
(75,000)
$
18,150

15000
75
200

3000
1.15
3450

# of units
Sales
VC
CM
FC

# of units
Sales
VC
CM
FC

17,000
$
$
$

60
36
24

$ 1,020,000
612,000
408,000
360,000
$
48,000

FC + Target Profit
CM %
60.0%
40.0%

FC + Target Profit
CM Per Unit

360,000
40%
360000
24

17,000
$
$
$

60
33
27

$ 1,020,000
561,000
459,000
360,000
$
99,000

55.0%
45.0%

FC + Target Profit
CM %

360,000
45%

FC + Target Profit
CM Per Unit

360,000
27

$ 900,000

450,000
40%

$ 1,125,000

15,000

450,000
24

18,750

$ 800,000

13,333

1
2
3
4

Units sold
9,000
14,000
20,000
5,000

Sales
270,000
350,000
400,000
160,000

Var. Costs
162,000
140,000
280,000
90,000

CM per unit
12
15
6
14

FC
90,000
170,000
85,000
82,000

1
2
3
4

Sales
450,000
200,000
700,000
300,000

Var. Costs
270,000
130,000
560,000
90,000

Avg. CM %
40.0%
35.0%
80.0%
70.0%

FC
115,000
60,000
470,000
225,000

NOI/NOL
18,000
40,000
35,000
(12,000)

NOI/NOL
65,000
10,000
90,000
(15,000)

Sales
VC
CM
FC
NI/NL

350000
140000
210000

450000
270000
180000
115000
65000

15

0.6

14000

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