70% 75% 80%

Plant capacity
Output motors produced 12,600.00 13,500.00 14,400.00

Sales $ 604,800.00 $ 648,000.00 $ 691,200.00

Variable Manufacturing Costs

Direct Material $ 75,600.00 $ 81,000.00 $ 86,400.00
Direct $ 201,600.00 $ 216,000.00 $ 230,400.00
Indirect Labor $ 40,320.00 $ 43,200.00 $ 46,080.00
Idle time $ 10,080.00 $ 10,800.00 $ 11,520.00
Clean up time $ 7,560.00 $ 8,100.00 $ 8,640.00
Miscellaneous supplies $ 3,640.00 $ 3,900.00 $ 4,160.00
Total variable manufacturing cost $ 338,800.00 $ 363,000.00 $ 387,200.00
Variable Shipping Costs $ 20,160.00 $ 21,600.00 $ 23,040.00
Total Variable Costs $ 358,960.00 $ 384,600.00 $ 410,240.00
Contibution Margin $ 245,840.00 $ 263,400.00 $ 280,960.00

Non Variable Manufacturing costs

Supervision $ 57,600.00 $ 57,600.00 $ 57,600.00
Rent $ 20,000.00 $ 20,000.00 $ 20,000.00
Depreciation $ 60,000.00 $ 60,000.00 $ 60,000.00
Other $ 10,400.00 $ 10,400.00 $ 10,400.00
Total nonvariable manufacturing $ 148,000.00 $ 148,000.00 $ 148,000.00
Selling and Administrative $ 112,000.00 $ 112,000.00 $ 112,000.00
Total nonvariable and programmed $ 260,000.00 $ 260,000.00 $ 260,000.00
costs
Operating Income $ (14,160.00) $ 3,400.00 $ 20,960.00

Total Cost $ 618,960.00 $ 644,600.00 $ 670,240.00

 85% 90% 95% 100%

15,300.00 16,200.00 17,100.00 18,000.00

$ 734,400.00 $ 777,600.00 $ 820,800.00 $ 864,000.00

$ 91,800.00 $ 97,200.00 $ 102,600.00 $ 108,000.00

$ 244,800.00 $ 259,200.00 $ 273,600.00 $ 288,000.00
$ 48,960.00 $ 51,840.00 $ 54,720.00 $ 57,600.00
$ 12,240.00 $ 12,960.00 $ 13,680.00 $ 14,400.00
$ 9,180.00 $ 9,720.00 $ 10,260.00 $ 10,800.00
$ 4,420.00 $ 4,680.00 $ 4,940.00 $ 5,200.00
$ 411,400.00 $ 435,600.00 $ 459,800.00 $ 484,000.00
$ 24,480.00 $ 25,920.00 $ 27,360.00 $ 28,800.00
$ 435,880.00 $ 461,520.00 $ 487,160.00 $ 512,800.00 $1,000,000.00
$ 298,520.00 $ 316,080.00 $ 333,640.00 $ 351,200.00 $900,000.00
$800,000.00
$700,000.00
$ 57,600.00 $ 57,600.00 $ 57,600.00 $ 57,600.00 $600,000.00
$ 20,000.00 $ 20,000.00 $ 20,000.00 $ 20,000.00
$500,000.00
$ 60,000.00 $ 60,000.00 $ 60,000.00 $ 60,000.00
$400,000.00
$ 10,400.00 $ 10,400.00 $ 10,400.00 $ 10,400.00
$ 148,000.00 $ 148,000.00 $ 148,000.00 $ 148,000.00 $300,000.00

$ 112,000.00 $ 112,000.00 $ 112,000.00 $ 112,000.00 $200,000.00

$ 260,000.00 $ 260,000.00 $ 260,000.00 $ 260,000.00 $100,000.00
$-
$ 38,520.00 $ 56,080.00 $ 73,640.00 $ 91,200.00 70% 75% 80% 85% 90% 95% 1

$ 695,880.00 $ 721,520.00 $ 747,160.00 $ 772,800.00

 Total Cost
fixed cost
Total Sales

0% 85% 90% 95% 100%