Professional Documents
Culture Documents
Chap004 - Cost-Volume-Profit Relationships
Chap004 - Cost-Volume-Profit Relationships
Chapter 04
PowerPoint Authors:
Susan Coomer Galbreath, Ph.D., CPA
Charles W. Caldwell, D.B.A., CMA
Jon A. Booker, Ph.D., CPA, CIA
Cynthia J. Rooney, Ph.D., CPA
McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved.
5-2
Equation Method
Profit = Unit CM × Q – Fixed expenses
$100,000 + $80,000
Unit sales =
$200
Unit sales = 900
5-10
Sales = $200,000
5-12
$80,000
Dollar sales =
40%
Dollar sales = $200,000
5-13
End of Chapter 05