Units of Outputs Direct Materials

WEEK 1 400 $ 300.00

WEEK 2 500 $ 375.00
WEEK 3 600 $ 450.00

PRICE 7
COST FIXED ADMINISTRATIVE AND SELLING COST 781

INCOME STATEMENTE
WEEK 1 WEEK2
UNIDADES 400 500
PRECIO 7 7
SALES 2800 3500
COST OF GOODS SOLD $ 1,830.00 $ 2,110.00
GROSS MARGIN $ 970.00 $ 1,390.00
COST FIXED 781 781
COMISSION 10% 280 350
NET INCOME -$ 91.00 $ 259.00
COSTO UNITARIO $ 4.58 $ 4.22

REVENUE 8 7
COST PER UNIT 5.9 5.9
CONTRIBUTION 2.1 1.1
COMISSION 1.2 0.7
PROFIT 0.9 0.4

2. NEW CALCULATION
Y= A+BX
X= OUTPUT OF UNIT
Y= COST OF GOODS
B= CAMBIO DE Y/ CAMBIO DE X $ 2.80
Y $ 1,830.00
A PRODUCTION COST $ 710.00
B $ 2.80
X 400
Direct Labor Indirect Labor Indirect Materials Electricity Factory Insur
$ 500.00 $ 180.00 $ 300.00 $ 115.00 $ 125.00
$ 625.00 $ 200.00 $ 300.00 $ 125.00 $ 125.00
$ 750.00 $ 220.00 $ 300.00 $ 135.00 $ 125.00

BASED ON SALEN 500

WEEK 3 variabel cost $ 2.80
600 fixed cost $ 1.42
7 fixed administrative $ 1.56
4200 comission $ 0.70
$ 2,390.00 amount error $ 0.12
$ 1,810.00 $ 6.60
781
420
$ 609.00
$ 3.98

SALES & COMISSION

WEEK 1 WEEK 2 WEEK 3
UNIST OD OUTPUT 400 500 600
SELLING PRICE 7 7 7
SALES 2800 3500 4200
COMISSION (10%) 280 350 420
COST OF GOODS SOLD $ 1,830.00 $ 2,110.00 $ 2,390.00
COST OF GOODS SOLD PER UNIT $ 4.58 $ 4.22 $ 3.98
Other overhead CST VARIABLE CST FIJO COST OF GOOS SOLD
$ 310.00 $ 800.00 $ 1,030.00 $ 1,830.00 CRECIMIENTO
$ 360.00 $ 1,000.00 $ 1,110.00 $ 2,110.00 13.27%
$ 410.00 $ 1,200.00 $ 1,190.00 $ 2,390.00 11.72%

1. IT COST US $6.60 TO DELIVER A UNIT, SO WE MADE ONLY 40 CENTS PER UNIT AT $7.00 SELLING PRICE.
2. NEVER SALEL GREAT HEATH FOR LESS THAT $6.60
3. FOR DIRECT OFFICE SALES NEVER SELL FOR LESS RHAR 5.90

INCOME STATEMENT
SALES 2800 3500 4200
COST OF GOOS SOLD $ 1,830.00 $ 2,110.00 $ 2,390.00
GROSS MARGIN $ 970.00 $ 1,390.00 $ 1,810.00
OFFICE EXPENSES 781 781 781
COMISSION 280 350 420
NET INCOME -$ 91.00 $ 259.00 $ 609.00
TOTAL COST = COST OF GOODS SOLD+ COMISSION+OFFICE EXPENSES
TC= (710+2.8X)+(0.7*X)+781
TC= 3.5X +1491
ECIMIENTO

IT AT $7.00 SELLING PRICE.

TOTAL COST ANALYSIS BREAKEVEN ANALYSIS

UNITS OF OUTPUT 400 500 600
TOTAL COST 2891 3241 3591 FIXED COST
TOTAL FIXED COST 1491 1491 1491 UNITS
TOTAL VARIABLE COST 1400 1750 2100 SELLING PRICE
P=CM/UNIT+CV/UNIT
TOTAL COST PER UNIT 7.2275 6.482 5.985 CM/UNIT
TOTAL FIXED COST 3.7275 2.982 2.485 CV/UNIT
TOTAL VARIABLE COST 3.5 3.5 3.5 COMISSION
PRECIO
ONLÑY DIRECT OFFICE SALES ONLY SALES 15% comission NEW EQUATION TC= 4X +1491
1491 1491 SELL PRICE 8
500 500 PUNTO EQUILIBRIO 372.75
PUNTO DE EQUILIBRO $ 2982

2.982 2.982
$ 2.80 $ 2.80
0 $ 0.58
5.782 6.3602
*DECISIÓN BASADA EN 500 UNIDADES

1. CUESTA $5.79 SIN COMISSION Y 6.37 CON COMISSION

2. PARA VENTA NO VENDER MENOS DE $7.01 incluye el 10% ganancia
3. PARA VENTA SIN COMISSION NO VENDER EN MENOS DE $6.37 incluye ganancia de 10%
luye ganancia de 10%