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CMA Assignment - VF

The document contains financial data for a company over multiple years including sales, costs, profits and operating statistics. It shows sales, variable costs, contribution, fixed costs and operating profit for 2003, 2004, 2006 and some revised cases. It also includes sales tickets, contribution per unit, break even points and margins of safety.

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Swati Porwal
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18 views7 pages

CMA Assignment - VF

The document contains financial data for a company over multiple years including sales, costs, profits and operating statistics. It shows sales, variable costs, contribution, fixed costs and operating profit for 2003, 2004, 2006 and some revised cases. It also includes sales tickets, contribution per unit, break even points and margins of safety.

Uploaded by

Swati Porwal
Copyright
© © All Rights Reserved
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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Particulars 2003 2004 2006

Sales ($'000) 8583 8102 10711


Less: VC ($'000) -4,755 -4,537 -6,106
Contribution ($'000) 3828 3565 4605
Less: FC ($'000) -3,250 -3,353 -5,011
Operating profit ($'000) 578 212 -406

Sales tickets 5341 5316 6897


Contribution p.u. 717 671 668
Break-even point (no.) 4533 4997 7501
Break-even point ($'000) 7284 7616 11650
Margin of Safety ($'000) 1299 486 -939
Particulars 2003 2004 2006 Revised Case
Sales ($'000) 8583 8102 10711 10483
Less: VC ($'000) -4,755 -4,537 -6,106 -6640
Contribution ($'000) 3828 3565 4605 3843
Less: FC ($'000) -3,250 -3,353 -5,011 -5,011
Operating profit ($'000) 578 212 -406 -1168

Sales tickets 5341 5316 6897 7500


Avg price per ticket 1397.7
Contribution p.u. 717 671 668 513
VC p.u. -885
Break-even point (no.) 4533 4997 7501 9768
Break-even point ($'000) 7284 7616 11650 13653
Particulars 2003 2004 2006 (Revised)
Sales ($'000) 8583 8102 10711
Less: VC ($'000) -4,755 -4,537 -5,570
Contribution ($'000) 3828 3565 5141
Less: FC ($'000) -3,250 -3,353 -5,011
Operating profit ($'000) 578 212 130

Sales tickets 5341 5316 6897


Contribution p.u. 717 671 745
VC p.u. 808
Break-even point (no.) 4533 4997 6726
Break-even point ($'000) 7284 7616 10446
Particulars 2003 2004 2006
Sales ($'000) 8583 8102 10711
Less: VC ($'000) -4,755 -4,537 -6,106
Contribution ($'000) 3828 3565 4605
Less: FC ($'000) -3,250 -3,353 -5,211
Operating profit ($'000) 578 212 -606

Sales tickets 5341 5316 6897


Contribution p.u. 717 671 668
Break-even point (no.) 4533 4997 7801
Break-even point ($'000) 7284 7616 12115
Particulars 2003 2004 2006 2007
Sales ($'000) 8583 8102 10711 11117
Less: VC ($'000) -4,755 -4,537 -6,106 -6,337
Contribution ($'000) 3828 3565 4605 4780
Less: FC ($'000) -3,250 -3,353 -5,011 -5,011
Operating profit ($'000) 578 212 -406 -231

Sales tickets 5341 5316 6897 6897


Sale p.u. 1553 1612 3.79%
Contribution p.u. 717 671 668 693
VC p.u. 885
Break-even point (no.) 4533 4997 7501 7231
Break-even point ($'000) 7284 7616 11650 0
Exhibit 1 Hallstead Jewelers; Income Statements for Years Ended January 31
(thousands of dollars)

2003 2004 2006

Sales 8583 8102 10711


Cost of goods sold 4,326 4,132 5,570 VC
Gross margin 4257 3970 5141
Expenses
Selling expense
Salaries 2,021 2,081 3,215 FC
Commissions 429 405 536 VC
Advertising 254 250 257 FC
Administrative expenses 418 425 435 FC
Rent 420 420 840 FC
Depreciation 84 84 142 FC
Miscellaneous expenses 53 93 122 FC
Total expenses $3,679 $3,758 $5,547
Net income $ 578 $ 212 $ (406)

578 212 -406


Exhibit 2 Hallstead Jewelers Operating Statistics

2003 2004 2006

Sales space (square feet) 10,230 10,230 15,280


Sales per square foot $839 $792 $701
Sales tickets 5341 5,316 6,897
Average sales ticket $1,607 $1,524 $1,553

Source: Casewriter

1607.0024 1524.0783 1552.9941

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