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Foundation 15

In: Business and Management

Submitted By rjandmj82
Words 250
Pages 1
% per unit $ Units sold Sales $20,000.00 100% $20.00 1000 Variable expenses $12,000.00 60% $12.00 Contribution Margin $8,000.00 40% $8.00 Fixed Expenses $6,000.00 Net operating income $2,000.00

1. Total contribution margin $8,000.00 Total units sold 1,000 units Contribution margin per unit $8.00 per unit

2. Total contribution margin $8,000.00 Total sales $20,000.00 Contribution margin ratio 40%

3 Total variable expenses $12,000.00 Total sales $20,000.00 Variable expense ratio $0.60

4 Contribution margin per unit $8.00 per unit Increase in unit sales $20.00 unit Increase in net operating income $12.00 5. Units Per unit Sales Variable expenses Contribution margin Fixed expenses Net operating income 6. Units Per unit Sales Variable expenses Contribution margin Fixed expenses Net operating income

7 Sales Variable expenses Contribution margin Fixed expenses Net operating income

8 Profit = Unit CM X Q - Fixed expenses = = = = = units

9. Profit = CM ration X Sales - Fixed Expenses = = = =

10 Profit = Unit CM X Q - Fixed expenses = = = = = Units 11 Sales Break-even sales at units Margin of safety (in dollars) Margin of safety (in dollars) Sales Margin of safety percentage

12 Contribution margin Net operating income Degree of operating leverage 13 Degree of operating…...

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