Scribd Logo
Upload

Welcome to Scribd!

  • Baguettes

    Uploaded by

    Денис Заславский
    8 views1 page
    The document contains 3 sections. Section 1 shows a traditional income statement with expenses of $156,400 and sales of $150,000 resulting in a loss of $6,400. Section 2 shows a contribution income statement with contribution margin of $25,000 after deducting variable costs of $125,000 from sales of $150,000, and a loss of $6,400 after deducting fixed costs of $31,400. Section 3 calculates the variable cost per unit as $0.5, contribution margin per unit as $0.1, and break-even point as 314,000 units based on the contribution margin per unit and fixed costs.

    Original Description:

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document contains 3 sections. Section 1 shows a traditional income statement with expenses of $156,400 and sales of $150,000 resulting in a loss of $6,400. Section 2 shows a contribution income statement with contribution margin of $25,000 after deducting variable costs of $125,000 from sales of $150,000, and a loss of $6,400 after deducting fixed costs of $31,400. Section 3 calculates the variable cost per unit as $0.5, contribution margin per unit as $0.1, and break-even point as 314,000 units based on the contribution margin per unit and fixed costs.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    8 views1 page

    Baguettes

    Uploaded by

    Денис Заславский
    The document contains 3 sections. Section 1 shows a traditional income statement with expenses of $156,400 and sales of $150,000 resulting in a loss of $6,400. Section 2 shows a contribution income statement with contribution margin of $25,000 after deducting variable costs of $125,000 from sales of $150,000, and a loss of $6,400 after deducting fixed costs of $31,400. Section 3 calculates the variable cost per unit as $0.5, contribution margin per unit as $0.1, and break-even point as 314,000 units based on the contribution margin per unit and fixed costs.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    1 Financial income statement

    Expenses Sales
    100000 150000
    25000
    26400
    3200
    1800
    156400 150000

    Loss -6400

    2 Contribution income statement


    + Sales 150000
    - Variable cost 125000
    = Contribution margin 25000
    - Fixed cost 31400
    = Income -6400

    3 Variable cost per unit = Total Variable costs/Volume 0.5


    Contr margin per unit = SP – Variable cost per unit 0.1
    QBEP= FC/CM per unit 314000

    You might also like