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Baron Service Station (BSS) Cost-Volume-Point Analysis

- Baron Service Station conducted a cost-volume-point analysis to evaluate its fuel and convenience store (SelesaMart) businesses. - The fuel business had total sales of RM19.3 million from sales of R95, R97, and diesel fuels. Total costs were RM18.2 million, resulting in a gross profit of RM1.1 million. - SelesaMart contributed RM15.5 million in sales and RM3.9 million in gross profit. - After accounting for variable and fixed costs, the overall operating income for Baron Service Station was RM3.4 million.

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Nodiey Yana
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27 views

Baron Service Station (BSS) Cost-Volume-Point Analysis

- Baron Service Station conducted a cost-volume-point analysis to evaluate its fuel and convenience store (SelesaMart) businesses. - The fuel business had total sales of RM19.3 million from sales of R95, R97, and diesel fuels. Total costs were RM18.2 million, resulting in a gross profit of RM1.1 million. - SelesaMart contributed RM15.5 million in sales and RM3.9 million in gross profit. - After accounting for variable and fixed costs, the overall operating income for Baron Service Station was RM3.4 million.

Uploaded by

Nodiey Yana
Copyright
© Attribution Non-Commercial (BY-NC)
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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Baron Service Station (BSS)

Cost-Volume-Point Analysis
Data Section

Sales revenue
Utilities
Royalty
Bank charge
Stationaries
Rental on Equipment
Insurance Premium

Percentage of sale allocation


Total sale allocation

Fuel Business
RM19,348,640.80
60%

Credit Sale
40%
RM15,478,912.64

Fuel Business
R95
Sales after product loss
Total sales (litre)
Price/litre
Total sales
Cost per litre/product
Total Cost
Product loss
Total product cost loss
Profit margin per litre
Percentage of profit margin

8,459,604
8,502,115
RM1.80
RM15,303,806
RM1.6856
RM14,331,164.32
0.5%
RM42,298.02
RM0.11
7%
SelesaMart

Sales as a % of petrol sale


Sales allocation
Total sales

Royalty
Bank charge

STATION MANAGER
SUPERVISOR
CASHIER
CREW
CLERK
GENERAL WORKER
SECURITY GUARD
TOTAL (MONTHLY)
TOTAL (YEARLY)

MONTHLY
SALARY/
PERSON
($)
3,206.00
1,674.00
950.00
812.00
960.00
805.00
1,000.00

NUMBER OF STAFF
1
2
6
12
1
2
1

Answer Section

Sales
Cost of sale
Gross Profit
Variable costs:
Royalty
Product cost loss
Bank charge
Total variable costs
Contribution Margin
Fixed costs:
Utilities
Sales Salaries
Administrative Salaries
Rental for equipment
Insurance premium
Stationeries

Fuel Business
(RM)
RM19,348,640.80
RM18,230,631.76
1,118,009.04

49,282.12

45,000.00
171,216.00

Total fixed costs


Operating Income

BSS Sales Allocation

RM1,430,292.00

RM3,685,155

Baron Service Station (BSS)


Cost-Volume-Point Analysis

SelesaMart
RM19,348,640.80
40%
5%
1%

Total
RM38,697,281.61
RM75,000.00

2,400.00
7,380.00
1,920.00
Cash Sale
60%
RM23,218,368.96

Fuel Business
R97
174,576
175,453
RM2.05
RM359,679

Diesel
2,037,072
2,047,309
RM1.80
RM3,685,155

RM19,348,640.80

RM1.9356
RM339,607.34

RM1.7388
RM3,559,860.09

80%
RM15,478,912.64

0.5%
RM872.88

0.3%
RM6,111.22

RM0.11
6%

RM0.06
4%

SelesaMart

5%

Total
10,671,252

1%

FUEL

ADMINISTRATIVE
SALARIES

MART

$3,206
$1,674
$2,850
$9,744

$14,268
$171,216

SelesaMart
Total
(RM)
RM19,348,640.80
RM15,478,912.64
3,869,728.16

$1,674
$2,850

$4,524
$54,288

(RM)
38,697,281.61
33,709,544.40
4,987,737.20

967,432.04

967,432.04
49,282.12
154,789.13
1,171,503.28
3,816,233.92

30,000.00
54,288.00

75,000.00
225,504.00
81,312.00
7,380.00
1,920.00
2,400.00

$960
$1,610
$1,000
$6,776
$81,312

393,516.00
3,422,717.92

Sales Allocation

RM15,303,806
R95
R97
Diesel
Total

RM3,685,155

RM359,679

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