1 Monthly Break-Even point | ||||
=Contibution/variable cost per unit | ||||
6514 | units | |||
$ 260,571 | in $ | |||
2 Total contribution margin at breakven | ||||
=breakeven units x contribution per unit | ||||
$ 78,171.43 | ||||
3a no of units to be sold for attaining $69600 profit | ||||
=(Fixed cost+ desired profit)/Contribution per unit | ||||
18000 | units | |||
3b Income statement at 18000 units | ||||
Particulars | Amount | Per unit | ||
Sales | 720000 | 40 | ||
Variable expenses | 504000 | 28 | ||
Contribution margin | 216000 | 12 | ||
Fixed expenses | 146400 | |||
Net operating Income | 69600 | |||
4 Margin of safety | ||||
Margin of safety in Units | =(Sales-break Even sales)/Current sales level x 100 | |||
In percentage | 57.14% | |||
In dollars | $ 347,428.57 | |||
5. What is CM ratio | ||||
= (Total revenue-Variable costs)/Total revenue | ||||
30% | or 0.3 | |||
If sales increased by $ 99000 and no increased in Fixed cost | ||||
Particulars | Amount | Per unit | ||
Sales | 707000 | 40 | ||
Variable expenses | 494900 | 28 | ||
Contribution margin | 212100 | 12 | ||
Fixed expenses | 146400 | |||
Net operating Income | 65700 | |||
units = Sales revenue/ per unit selling price | ||||
17675 | units |
Menlo Company distributes a single product. The company's sales and expenses for last month follow: Per...
Menlo Company distributes a single product. The company's sales and expenses for last month follow: Per Unit S20 Sales Variable expenses Contribution margin Fixed expenses Net operating income Total $ 300,000 215,600 92,400 72,600 $ 19,800 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3-a. How many units would have to be sold each month to attain a...
Menlo Company distributes a single product. The company's sales and expenses for last month follow: Sales Variable expenses Contribution margin Fixed expenses Net operating income Total $ 314,000 219,800 94,200 75,000 $ 19, 200 Per Unit $20 14 $ 6 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3-a. How many units would have to be sold each...
Menlo Company distributes a single product. The company's sales and expenses for last month follow: Per Unit $20 Total '$ 308,000 215,600 92,400 76,800 $ 15,600 $ Sales Variable expenses Contribution margin Fixed expenses Net operating income 6 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3-a. How many units would have to be sold each month to...
Menlo Company distributes a single product. The company's sales and expenses for last month follow: Per Unit $20 14 Sales Variable expenses Contribution margin Fixed expenses Net operating income Total $ 312,000 218,400 93,600 73,800 $ 19,800 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3-a. How many units would have to be sold each month to attain...
Menlo Company distributes a single product. The company's sales and expenses for last month follow: Total $ 318,000 222,600 Per Unit $20 14 $ 6 Sales Variable expenses Contribution margin Fixed expenses Net operating income 95, 400 75,000 $ 20,400 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3-a. How many units would have to be sold each...
Menlo Company distributes a single product. The company's sales and expenses for last month follow: Per Unit Total Sales Variable expenses 308,000 20 215,600 14 Contribution margin 6 92,400 Fixed expenses 75,000 17,400 Net operating income Required: 1. What is the monthly break-even point in unit sales and in dollar sales? 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3-a. How many units would have to be sold each month to attain a...
Menlo Company distributes a single product. The company's sales and expenses for last month follow: Total Sales Variable expenses Contribution margin Fixed expenses Net operating income Per Unit $ 628, eee $40 439,600 188,4ees 148,800 $ 39,620 ences Required: 1. What is the monthly break-even point in unit sales and in dollar sales? 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3-a. How many units would have to be sold each month to...
Menlo Company distributes a single product. The company's sales and expenses for last month follow: Sales Variable expenses Contribution margin Fixed expenses Net operating income Total $ 306,000 214,200 91,800 77,400 $ 14,400 Per Unit $20 14 $ 6 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3-a. How many units would have to be sold each month...
Menlo Company distributes a single product. The company's sales and expenses for last month follow: Sales Variable expenses Contribution margin Fixed expenses Net operating income Total $ 624,000 436,800 187,200 145,200 $ 42,000 Per Unit $ 40 28 $ 12 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3-a. How many units would have to be sold each...
Menlo Company distributes a single product. The company's sales and expenses for last month follow: Sales Variable expenses Contribution margin Fixed expenses Net operating income Total $ 640,000 448,000 192,000 148,800 $ 43,200 Per Unit $ 40 28 $ 12 Required: 1. What is the monthly break-even point in unit sales and in dollar sales? 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3-a. How many units would have to be sold each...