Sales Revenue (3,000 units) $ 4,650.

00
Variable Expense
Direct Materials $ 2,550.00
Direct Labor $ 800.00
Manufacturing Overhead $ 375.66 $ 3,725.66
Contribution Margin $ 924.34
Fixed Expense $ 2,682.00
Net Operating Income (Loss) ($ 1,757.66)
Sales Revenue (9,000 units) $ 18,000.00
Variable Expense
Direct Materials $ 7,650.00
Direct Labor $ 1,600.00
Manufacturing Overhead $ 751.32 $ 10,001.32
Contribution Margin $ 7,998.68
Fixed Expense $ 2,682.00
Net Operating Income $ 5,316.68
Sales Revenue (18,000 units) $36,000.00
Variable Expense
Direct Materials $15,300.00
Direct Labor $2,400.00
Manufacturing Overhead $925.00 $18,625.00
Contribution Margin $17,375.00
Fixed Expense $2,682.00
Net Operatin Income $14,693.00
Sales Revenue (36,000 units) $72,000.00
Variable Expense
Direct Materials $30,600.00
Direct Labor $9,600
Manufacturing Overhead $1,015.00 $41,215.00
Contribution Margin $30,785.00
Fixed Expense $2,988.00
Net Operating Income $27,797.00
Income Statement
For the Winter Quarter 2013
Income Statement
For the Spring Quarter 2013
Income Statement
For the Summer Quarter 2013
Income Statement
For the Fall Quarter 2013