[Company Name]

Product Profitability Analysis

[Date]
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[Product Name]
Inventory Movement
Number of units in inventoryBeginning of period
Production
Units sold
Number of units in inventoryEnd of period

Q1
1,200
700
800
1,100

Q2
1,100
800
600
1,300

Q3
1,300
800
500
1,600

Q4
1,600
600
750
1,450

Annual
1,200
2,900
2,650
1,450

Profitability Analysis
Product revenue

Q1
$400,000

Q2
$425,000

Q3
$285,000

Q4
$395,000

$1,505,000

Cost of Goods Sold

Material costs
Labor costs
Logistics costs
Other direct costs
Total cost of goods sold

Q1
$90,000
120,000
45,000
0
$255,000

Q2
$80,000
120,000
40,000
0
$240,000

Q3
$80,000
115,000
35,000
0
$230,000

Q4
$75,000
110,000
45,000
0
$230,000

Annual
$325,000
465,000
165,000
0
$955,000

Gross margin
Margin contribution percentage

$145,000
36.3%

$185,000
43.5%

$55,000
19.3%

$165,000
41.8%

$550,000
36.5%

Indirect Product Costs

Product marketing
Other indirect product costs
Total other product costs

Q1
$60,000
25,000
$85,000

Q2
$60,000
25,000
$85,000

Q3
$60,000
25,000
$85,000

Q4
$60,000
30,000
$90,000

Annual
$240,000
105,000
$345,000

Quarterly product profit (loss)

$60,000

$100,000

($30,000)

$75,000

$205,000

Summary Metrics
Average sales price per unit sold
Material cost per unit produced
Labor cost per unit produced

Q1
$500.00
$128.57
$171.43

Q2
$708.33
$100.00
$150.00

Q3
$570.00
$100.00
$143.75

Q4
$526.67
$125.00
$183.33

Annual
$567.92
$112.07
$160.34

Summary Metrics per Quarter

$800.00

$700.00

$600.00

$500.00
$400.00

$300.00

$200.00

$100.00

$0.00

Average sales price per unit sold

Material cost per unit produced

Labor cost per unit produced