Mirabella Cosmetics

Operating Income Statement, June 2008

Units Sold
Revenues
Cost of Goods Sold
Variable Manufacturing Costs
Fixed Manufacturing Costs
Total
Gross Margin
Operating Costs
Variable Marketing Costs
Fixed Marketing & Administration Costs
Total Operating Costs
Operating Income

10,000
$100,000
$55,000
20,000
75,000
25,000
$ 5,000
10,000
15,000
$ 10,000

Unit Variable Data (per pair of shoes)

Selling Price
$30.00
Cost of shoes
$19.50
Sales commission
1.50
Variable cost per unit
$21.00

Annual Fixed Costs

Rent
$ 60,000
Salaries
200,000
Advertising
80,000
Other fixed costs
20,000
Total fixed costs
$ 360,000

Revenues
Cost of goods sold
Variable
Fixed
Gross Margin
Marketing Costs
Commissions
Fixed Costs
Operating Income

Marston Corporation
Income Statement
For the Year Ended December 31, 2011
Using Sales Agents
Using Own Sales Force
$26,000,000
$26,000,000
$11,700,000
2,870,000

$ 4,680,000
3,420,000

14,570,000
11,430,000

8,100,000
$ 3,330,000

$11,700,000
2,870,000

$ 2,600,000
5,500,000

14,570,000
11,430,000

8,100,000
$ 3,330,000

Peoria

Selling price
Variable manufacturing cost per unit
Fixed manufacturing cost per unit
Variable marketing and distribution cost per unit
Fixed marketing and distribution cost per unit
Total cost per unit
Operating income per unit
Production rate per day
Normal annual capacity usage
Maximum annual capacity

Moline
$150.00
$72.00
$88.00
30.00
15.00
14.00
14.00
19.00
14.50
135.00
131.50
$ 15.00
$ 18.50
400 units
320 units
240 days
240 days
300 days
300 days
$150.00

VENITURI
CF
CV
PE
CM%

10,000,000.00
1,700,000.00
8,200,000.00
100,000.00
18%

CM% = (PV-CV)/PV

10,000,000.00
1,700,000.00
7,200,000.00
1,100,000.00
28%

10,000,000.00
1,700,000.00
9,200,000.00
(900,000.00)
8%

1
PV
$90.00
CVU
$20.00
CMU
$70.00
CF $14,000.00
Q
a)
200.00
PET $7,000.00
Q
b)
$300.00

PV
CVU
CMU
CF
Q
a)
PET
b)
Q

PE=PV*Q-(CVU*Q+CF)

PV
CVU
CMU
Q
PET
Q

$90.00
$20.00
$70.00
$200.00
$7,000.00
$300.00

$50.00
$20.00
$30.00
$467.00
$7,000.00
$700.00

$50.00
$20.00
$30.00
$14,000.00
467.00
$7,000.00
$700.00

VU*Q+CF)

CANTITATI AFERENTE PRAG

$500.00
$450.00
$400.00
$350.00
$300.00
Axis Title

$250.00
$200.00
$150.00
$100.00
$50.00
$0.00
PV

CVU

RENTE PRAGULUI DE RENTABILITATE

CVU

CMU