E 6
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E 6-1 Prepare a new contribution format incame statement under each of the followingconditions ( consider cash case indenpendly) The sales valome incresw by 100 unit
Sales (10100 unit) (-) variable expeses Contribution margin Fixed expenses
total
Per unit
353500 202000 15100 135000 16500
35.00 ( 20.00 ) 15.00
The sales valume decrease by 100 unit Sales 9900 unit (-) variable expenses Contribution margin Fixed expenses Net opening income
total 346500 198000 148500 135000 13500
Per unit 35.00 20.00 15.00
The sales valame is 9000 unit
Sales 9000 unit Variable expenses Contribution margin Fixed expenses
E .6-5
Total 315000 180000 135000 135000 -
Per unit 35.00 20.00 15.00
1) Solve for the company break-even pointin unit sales using the equation method.
15Q = 12 + 4200 3Q = 4200 Q
= 4200 3 = 1400
2) Solve for the company break-even point in unit sales using the contribution margin method and the cm ratio.
X = 0.8x + 4200 0.2 x = 4200 X = 4200 0.2 = 21000
21000 15 = 1400 3) Using contribution margin method
Break-even point in unit sold = fixed expenses Unit contribution margin
= 4200 3 = 1400 4) Break-even point in total sales dollars
= 4200 0.2 = 21000
Sales (10100 unit) (-) variable expeses Contribution margin Fixed expenses
total
Per unit
353500 202000 15100 135000 16500
35.00 ( 20.00 ) 15.00
The sales valume decrease by 100 unit Sales 9900 unit (-) variable expenses Contribution margin Fixed expenses Net opening income
total 346500 198000 148500 135000 13500
Per unit 35.00 20.00 15.00
The sales valame is 9000 unit
Sales 9000 unit Variable expenses Contribution margin Fixed expenses
E .6-5
Total 315000 180000 135000 135000 -
Per unit 35.00 20.00 15.00
1) Solve for the company break-even pointin unit sales using the equation method.
15Q = 12 + 4200 3Q = 4200 Q
= 4200 3 = 1400
2) Solve for the company break-even point in unit sales using the contribution margin method and the cm ratio.
X = 0.8x + 4200 0.2 x = 4200 X = 4200 0.2 = 21000
21000 15 = 1400 3) Using contribution margin method
Break-even point in unit sold = fixed expenses Unit contribution margin
= 4200 3 = 1400 4) Break-even point in total sales dollars
= 4200 0.2 = 21000
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