(1)
BLANCHARD COMPANY
Contribution Margin Income Statement (at Break-even)
Amount ($) |
Percentage of Sales |
|
Sales (14,400 units * @ $ 120 per unit) |
17,28,000 |
100% |
Less: Variable Cost (14,400 units @ $ 90 per unit) |
12,96,000 |
75% |
Contribution Margin |
4,32,000 |
25% |
Less: Fixed Costs |
4,32,000 |
25% |
Net Income (Contribution Margin Income) |
0 |
(*) Computation of Break-even sale units:
Annual Fixed Costs = $ 4,32000
Contribution Per Unit = $ 120 - $ 90 = $ 30
Break-even (Units) = Fixed Costs/Contribution per unit
= $ 4,32000/$30
= 14,400 units
(2) Computation of Break-even Sale amount if fixed cost increased by $ 129,000:
Fixed Cost = $ 432,000 + $ 129,000 = $ 561,000
Contribution per unit = $ 30
Break-even (sale amount) = (Fixed Cost/Contribution per unit) x Sale price per unit
= ($ 561,000/$30) x $ 120
= $ 22,44,000
Blanchard Company manufactures a single product that sells for $120 per unit and whose total variable...
Blanchard Company manufactures a single product that sells for $120 per unit and whose total variable costs are $90 per unit. The company's annual fixed costs are $432,000. (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point. BLANCHARD COMPANY Contribution Margin Income Statement at Break Even) Amount Percentage of sales (2) Assume the company's fixed costs increase by $129,000. What amount of sales in dollars) is needed to break even? Break Even Point in Dollars...
Blanchard Company manufactures a single product that sells for $160 per unit and whose total variable costs are $120 per unit. The company's annual fixed costs are $596,000. (1) Prepare a contribution margin income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break- even point. (2) Assume the company's fixed costs increase by $134,000. What amount of sales (in dollars) is needed to break even? Complete this question by entering your answers in the tabs...
Blanchard Company manufactures a single product that sells for $240 per unit and whose total variable costs are $192 per unit. The company's annual fixed costs are $734,400. (1) Prepare a contribution margin Income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break- even point. (2) Assume the company's fixed costs Increase by $138,000. What amount of sales (in dollars) is needed to break even? Complete this question by entering your answers in the tabs...
Blanchard Company manufactures a single product that sells for $240 per unit and whose total varlable costs are $192 per unit. The company's annual fixed costs are $734,400. () Prepare a contribution margin income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break- even point. (2) Assume the company's fixed costs Increase by $138,000. What amount of sales (In dollars) Is needed to break even? Complete this question by entering your answers in the tabs...
Blanchard Company manufactures a single product that sells for $250 per unit and whose total variable costs are $200 company's annual fixed costs are $770,000. (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point. BLANCHARD COMPANY Contribution Margin Income Statement at Break-Even) Amount Percentage of sales (2) Assume the company's fixed costs increase by $139,000. What amount of sales in dollars) is needed to break even? Choose Numerator Break Even Point in Dollars Choose Denominator...
Blanchard Company manufactures a single product that sells for $136 per unit and whose total variable costs are $102 per unit. The company's annual fixed costs are $496,400. (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point. BLANCHARD COMPANY Contribution Margin Income Statement (at Break-Even) Amount Percentage of sales 0% $ 0 (2) Assume the company's fixed costs increase by $131,000. What amount of sales in dollars) is needed to break even? Break-Even Point in...
Blanchard Company manufactures a single product that sells for $160 per unit and whose total variable costs are $128 per unit. The company’s annual fixed costs are $464,000. (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point. (2) Assume the company’s fixed costs increase by $130,000. What amount of sales (in dollars) is needed to break even? BLANCHARD COMPANY Contribution Margin Income Statement (at Break-Even) Amount Percentage of sales 0% $0 Break-Even Point in Dollars...
Chec Blanchard Company manufactures a single product that sells for $220 per unit and whose total variable costs are $176 per unit. The company's annual fixed costs are $664,400. ) Prepare a contribution margin income statement for Blanchard Company at the break-even point BLANCHARD COMPANY Contribution Margin Income Statement (at Break-Even) Percentage of sales Amount ook Hint Print Relerences (2) Assume the company's fixed costs increase by $136,000. What amount of sales (in dollars) is needed to break even? Break-Even...
Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable costs are $135 per unit. The company's annual fixed costs are $562,500. Prepare a contribution margin income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break-even point. If the company's fixed costs increase by $135,000, what amount of sales (in dollars) is needed to break even?Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable...
Exercise 18-11 Income reporting and break-even analysis LO P2 Blanchard Company manufactures a single product that sells for $104 per unit and whose total variable costs are $78 per unit The company's annual fixed costs are $369,200. (1) Prepare a contribution margin income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break-even point. (2) Assume the company's fixed costs increase by $127,000. What amount of sales (in dollars) is needed to break even? Complete this...