Assumptions for CVP analysis:

1 It can be applied to one product only or to more than one product if they are sold in fixed sales mix.
2 Fixed costs per period are same in total and variable costs a constant at all levels of output and sales.
3 Sale prices are constant at all levels of activity.
4 No inventory.

Target Contribution
Fixed Cost 600000
Target Profit
Target Contribution 600000.000

Breakeven / CVP Analysis:

Products 1 2 3 4 Total
Sales Mix, Budgeted Sales Volume 0.000
Revenue Per Unit
Variable Cost Per Unit
Contribution Per Unit 0.000 0.000 0.000 0.000
CSR 0.000 0.000 0.000 0.000
Revenue Per Mix 0.000 0.000 0.000 0.000 0.000
Variable Cost Per Mix 0.000 0.000 0.000 0.000 0.000
Contribution Per Mix 0.000 0.000 0.000 0.000 0.000
Weighted Average Contribution Per Unit 0.000
Weighted Average CSR 0.0000

1) Break Even Point:

a) BEP in Units/Share 0.000 0.000 0.000 0.000 0.000
b) BEP in Revenue 0 0 0 0 0.000
2) Break Even Point by WACSRPU
BEP in unit revenue by CSR
Budgeted Sales
MOS 0.000
MOS as %

Break Even Table

Unit Increments
Units Sales Fixed Cost Variable Cost Total Cost

PV Table
Unit Increments
Product Revenue Cumulative Revenue Contribution Cumulative Profit/Loss
None
 Step 1

Materials Labour
Production to meet sales demand
Required Required
Products
0 0.000
0 0
0 0
Total Required 0 0.000
Available
- Shortfall/Surplus 0 -

Limiting Factor Analysis

Products
Sales Mix, Budgeted Sales
Volume
Revenue Per Unit
Variable Cost Per Unit:
Material
Labour
Variable Overheads
Contribution Per Unit 0.000 0.000 0.000
Contribution Per Unit of LF
Ranking

Linear Programing
Products
Variables X Y
Objective
Solution
Contribution/Cost 0

No. Constraints Used

1 0
2 0
3 0
4 0
5 0

X Y 12
Contribution/Cost
0 0
0 0 10

1
0 0
8
0 0
2
Units

4
 8

0 0

Units
6
0 0
3
0 0 4
0 0
4
2
0 0
0 0
5 0
0 0 0 0.1 0.2 0.3 0.4

0 0
Total

0.000

Available
Limits
0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 0.9 1

Units
Units Price AC TR MR TC MC Profit
0 0 0 0 0 600 0 -600
1 504 720 504 504 720 120 -216
2 471 402 942 438 804 84 138
3 439 288 1317 375 864 60 453
4 407 231 1628 311 924 60 704
5 377 201 1885 257 1005 81 880
6 346 189 2076 191 1134 129 942
7 317 182 2219 143 1274 140 945
8 288 180 2304 85 1440 166 864
9 259 186 2331 27 1674 234 657
10 232 198 2320 -11 1980 306 340
Elasticity of Demand:

(ƞ)
=

New Quantity Demand =

Current Quantity Demand =
Change in Quantity Demand =
% Change in Quantity Demand =
New Price =
Current Price =
Change in price =
% Change in Price =

Therefore:

(ƞ)
=

Demand Equation:

P =

Where:
P =
Q =

A =

B
=

P 80
Q
A:
Current Price 250
Current Quantity at Current Price 12000
$ 1
Change in Quantity when price is
5
changed by $

B:
Change in price 1
Change in Quantity Demanded 5

Q =
P =
 % Change in Quantity Demanded
% Change in Price

45
60
-15
-0.25
15
12
3
0.25

-1

A - B Q

The Price

The price at which demand would be Current

= +
nil Price
Change in Price
Change in Quantity Demanded

40 40

2650 55 200

0.2
0.2
0.05 0.2

6425 150 400

1365 47.5 120
Current Quantity at Current Price
Change in quantity when price is
changed by $
x
$
 Given

DD DS
40 50 60 70
40 80 0 -80 -160
50 80 100 20 -60
60 80 100 120 40
70 80 100 120 140

Maximin:

DD DS
40 50 60 70 Maximum
40 80 0 -80 -160
50 80 100 20 -60
60 80 100 120 40
70 80 100 120 140
Minimum 80 0 -80 -160 80

Maximax:

DD DS
40 50 60 70 Maximum
40 80 0 -80 -160
50 80 100 20 -60
60 80 100 120 40
70 80 100 120 140
Maximum 80 100 120 140 140

Minimax Regret:
DD DS
40 50 60 70
40 80 0 -80 -160
50 80 100 20 -60
60 80 100 120 40
70 80 100 120 140

DD Regret
40 50 60 70 Minimum
40 0 80 160 240
50 20 0 80 160
60 40 20 0 80
70 60 40 20 0
Maximum 60 80 160 240 60