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VV

1) The BEP unit is 15,000. The total contribution margin is $340,000 and operating income is $85,000. 2) At a sales unit of 20,000, the fixed cost is $255,000. 3) To calculate operating income when the total sales units are 250,000 and sold as 75% standard and 25% deluxe, with different unit prices, variable costs, and contribution margins for each. The break even point would be 37,500 units.

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VV

1) The BEP unit is 15,000. The total contribution margin is $340,000 and operating income is $85,000. 2) At a sales unit of 20,000, the fixed cost is $255,000. 3) To calculate operating income when the total sales units are 250,000 and sold as 75% standard and 25% deluxe, with different unit prices, variable costs, and contribution margins for each. The break even point would be 37,500 units.

Uploaded by

Hans Weirl
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as XLSX, PDF, TXT or read online on Scribd
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P 27000 27000

VCU 23000 $ 600.00 23600


FC 48200 68000 13000 129200
TR% 40%
CMU 3400
BEP 38
NI 51000
OI 85000
Q 63
FC 459000 Questions:
P 8.5
VCU 3.4 1) Revenue
T% 30% IBT 153000
TNI 107100
2) Q 120000
MCU 5.1

3) Q 170000
NI ?
Sales Rev 1445000
TC 1037000
OI 408000
NI 285600
Q=(FC+OI)/MCU
BEP $ 1,100,000 ალტერნატიული ამოხსნა
FC $ 660,000 BEP OI-VC-FC=0
VCU $ 16 VC $ 440,000
Q 95000 TCM $ 660,000
CM% 0.6
1) CM%
60% BEP rev=FC/CM%

2) Price per Unit


VC=VCU*Q
Q 27500
OI=Q*P=1100000
Price $ 40

3) Margin Safety U BEP Q 27500


67500
MOS revenue
$ 2,700,000
ნატიული ამოხსნა
OI=FC+VC

RS-VC
option 1 option 2
SP 500 5000 10% of TR
PP 350
CMU 150 Question 1
Q 33.33333 BEP BEP
33.33333 100

R=q*500 Question 2
R? same OI Revenue=50000
R=x
OI=x-5000-VC
0.1x=5000
x 50000
CMU*Q FC
CMU*Q*0.1
Income Statement Income Statement

Revenue: 600000 other VC 30000 SR


COGS 300000 other FC 15000 VC:
GM 300000 COGS
Sales Com
Operating Costs: Other VC
Salaries 170000 TVC
Sales Com 60000 TCM
Depr 20000 FC:
Store rent 54000 Salaries
Other costs 45000 349000 Depr
OI -49000 Store rent
other FC
Questions: TFC
OI
1) TCM 210000

2) CM% 35%

3) Change in Income ალტერნატიული გზა


FC+13000
SR1=SR*1.15 Change in TCM 31500
OI=TCM-FC Change in OI 18500
TCM 300000
OI 28000
Income Statement

600000

300000
60000
30000
390000
210000

170000
20000
54000
15000
259000
-49000
1)
Unit Sold 10000 კონტრიბუციული ფორმა
Revenue 100000 Revenue 100000
COGS COGS VC 55000
VC 55000 Marketing VC 5000
FC 20000 CM 40000
total 75000 COGS FC 20000
Gross margin 25000 Marketing FC 10000
Operating costs OI 10000
VC 5000
FC 10000
TOC 15000
OI 10000
2) Calculating VC for 1 unit
CM% 40% unit 10000
BEP unit 7500 COGS VC 55000
BEP rev 75000 Other VC 5000
TVCU 6
FC 30000
Revenue 10*x Price 10
TC 30000+6*x
Q 7500

3) 4)
MOS unit 2500 Tax % 30%
BEP 75000 Sales Unit 8000
Revenue 100000 Revenue 80000
MOS rev 25000 FC 30000
Price unit 10 VC 48000
OI 2000
NI 1400
VCU
FC
SP
Q
Tax rate
1
CMU
OI
NI
2
BEP unit
Q
3
Qnew
Market

FC new

OI
NI
13.75
145000
25
20000
40%

11.25 225000
90000
54000

12000 Q*P=TC TC FC+VCU*x=25*x


12888.89 11.25
4 6
22000 CM% 45% Q 22000
11250 BEP rev 347222.2 NI 60000
Ad cost ?
156250 5 OI 100000
NI 54000 CM 247500
101250 OI 90000 FC new 147500
60750 Q=(FC+OI)/CMU Ad cost
Q 21888.9
Revenue 547222.2
Products CM Sales Unit FC
A 3 20000 10% 1
B 2 100000 255000 50% 5
C 1 80000 40% 4
total 200000
1) 3)
BEP unit 15000 OI 65000
BEP unit 15938
pack CMU 17
FC 255000 A 20000 0.1 1
B 80000 0.4 4
2) C 100000 0.5 5
TCM 340000 total 200000
OI 85000
Revenue 320000
Sales Unit 20000
FC 255000
pack CMU 16
Standard Deluxe Total
Sold Unit 187500 62500 250000
P 28 50
SR 5250000 3125000 8375000
VCU 18 30
TVC 3375000 1875000 5250000
CMU 10 20
TCM 1875000 1250000 3125000
FC 2250000
OI 875000

Sales Mix 75% 25% Sales Mix 3 1 პაკეტში დევს ბევრი პროდუქ
W.AV.CMU = 12.5 CMpak 50 ერთი პაკეტი დამიტოვებს 50
FC 2250000 FC 2250000
BEP 180000 BEP 45000
Q1 135000 Q1 135000
Q2 45000 Q2 45000

Answer 2 Standart on 225000


Deluxe on 112500

Answer 3 TSU 250000


ST 200000
DUX 50000
OI 750000
BEP 37500
პაკეტში დევს ბევრი პროდუქტი
ერთი პაკეტი დამიტოვებს 50 დოლარ კონტრიბუციას

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