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Cost

This document contains financial information for multiple companies, including income statements, calculations of contribution margin, break-even point, margin of safety, and the degree of operating leverage. It provides sales, costs, revenues, profits, and ratios for analyzing the financial performance and position of various businesses.

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Janna Grace Dela Cruz
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37 views4 pages

Cost

This document contains financial information for multiple companies, including income statements, calculations of contribution margin, break-even point, margin of safety, and the degree of operating leverage. It provides sales, costs, revenues, profits, and ratios for analyzing the financial performance and position of various businesses.

Uploaded by

Janna Grace Dela Cruz
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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Sales 112,300.

00
Less: Variable Cost 25,000.00
Contribution Margin 87,300.00
Less: Fixed Cost 80,000.00
Net Income 7,300.00

Sales 112,300.00
Divided by: Number of People 250.00
Ticket Price 449.20

Revenue 250,000.00
Multiplied by: Return on Revenue Rate 55,000.00
Return on Revenue 195,000.00
Less: Fixed Cost 45,000.00
Variable Cost 150,000.00

Revenue 250,000.00
Less: Variable Cost 150,000.00
Contribution Margin 100,000.00

Fixed Cost 45,000.00


Divided by: CMR 0.40
Breakeven Sales 112,500.00

Revenue 250,000.00
Less: Breakeven Sales 112,500.00
Margin of Safety 137,500.00
Divided by Sales 250,000.00
Margin of Safety Ratio 0.55

Revenue 150,000.00
Less: Return of Revenue 15,000.00
Return on Revenue 135,000.00
Less: Fixed Cost 45,000.00
Variable Cost 90,000.00

Peso Sales- Tv Sets 0.30


Multiplied by: CMR 0.40
Contribution Margin 0.12

Peso Sales- CD Player 0.30


Multiplied by: CMR 0.40
Contribution Margin 0.12

Peso Sales- Radios 0.40


Multiplied by: CMR 0.60
Contribution Margin 0.24

Fixed Costs 2,400,000.00


Divided by: Packaged Contribution Margin 0.48
Breakeven Sales 5,000,000.00

Tv Sets 1,500,000.00
CD player 1,500,000.00
Radios 2,000,000.00

Sales (20000*26) 520,000.00


Less: Variable Cost (20000*(18+4)) 440,000.00
Contribution Margin 80,000.00
Less: Fixed Costs 18,000.00
Net Income 62,000.00

Contribution Margin 80,000.00


Divided by: Net Income 62,000.00
DOL 1.29

DOL 1.29
Multiplied by: % Increase 20%
Increase in Profit % 0.26
Multiplied by: Net Income 62,000.00
Increase in Profit 16,000.00
Add: Net Income 62,000.00
Net Income 78,000.00

Sales 550,000.00
Less: Variable Cost 440,000.00
Contribution Margin 110,000.00

Fixed Costs 18,000.00


Divided by: Contribution Margin/ Unit 5.50
Breakeven Point in Units 3,272.73
0.40
27.50
22.00
0.20

90,000.00
72,000.00
18,000.00
18,000.00
-

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