1.

Gifts & Toys

Sales per unit
Sales per unit 6000 Variable Cost
Variable Cost Total Variable Cost
Direct Materials 1900 Contribution Margin
Direct Labor 1000 Fixed costs
Manufacturing overhead 900 BEP
Total Variable Cost 3800
Contribution Margin 2200 Difference between sales and variable cost

Fixed costs 132000 BEP

BEP 60 Fixed Costs over Contribution Margin per unit

BE Sales 360,000

Sales 360,000
Variable Cost 228000 220x60
Contribution Margin 132,000
Fixed Cost 132000
Net Profit 0

2. Kitchens & Hardwares

Shoes
Sales per unit 4200 1000
Direct materials 1520
Direct labor 1000
Manufacturing overhead 280
Variable cost 200 400
Total variable cost 3,000
Contribution Margin 1,200 600

Fixed costs 66000 400000

BEP 55 667
BEP Sales 231000 667000

Baby Dress
Sales per unit
Direct materials
Direct labor
Manufacturing overhead
Variable cost
Total variable cost
Contribution Margin

Fixed costs

BEP
BEP Sales
Sales per unit
Direct materials
Direct labor
Manufacturing overhead
Variable cost
Total variable cost
Contribution Margin

Fixed costs

BEP
BEP Sales
Sales per unit
Direct materials
Direct labor
Manufacturing overhead
Variable cost
Total variable cost
Contribution Margin

Fixed costs

BEP
BEP Sales
Sales per unit
Direct materials
Direct labor
Manufacturing overhead
Variable cost
Total variable cost
Contribution Margin

Fixed costs

BEP
BEP Sales
Sales per unit
Direct materials
Direct labor
Manufacturing overhead
Variable cost
Total variable cost
Contribution Margin

Fixed costs

BEP
BEP Sales
Baby Dress Ladies Dress
2600
1700

400 900
6,400,000 8,100,000
16,000 9000

16,000 9000

Stationary Tours and Travels

800 20

240 600
960total cost
560 80

200000 360000

357 4500 Correct 12000

 A I M TOTAL
CONTRIBUTION MARGIN PER UNIT 1 1.5 3
SALES MIX RATIO 5 2 3
WEIGTHED CONTRIBUTION MARGIN 5 3 9 17

FIXED COSTS 600,000

WEIGTHED CONTRIBUTION MARGIN 17
BEP UNITS 35,294.12

BEP UNITS 35,294.12 35,294.12 35,294.12

SALES MIX RATIO 5 2 3
TOTAL BEP UNITS 176,470.60 70,588.24 105,882.36

SALES UNITS 176,470.60 70,588.24 105,882.36

SELLING PRICE PER UNIT
TOTAL SALES REVENUE
VARIABLE COSTS
CONTRIBUTION MARGIN
FIXED COSTS
PROFIT (LOSS)