Base CVP Scenario - Base ALL OTHER Calculations from this set of numbers! ...

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Accounting

Base CVP Scenario - Base ALL OTHER Calculations from this set of numbers!

Total

Per unit

Ratio %

Sales (20,000 )

$800,000

$40.00

100.00%

Variable expenses

500,000

25.00

62.50%

Contribution margin

300,000

$15.00

37.50%

Fixed expenses

125,000

Net operating income

$175,000

(A)

Determine the break-even point in sales units

Break Even (Units)

Formula =

______________

(B)

Sales volume increases by 60% and the selling price decreases by $6.00 per unit.

Dollars

Per Unit

% Ratio

Sales (__________)

Variable expenses

Contribution margin

Fixed expenses

Net operating income

(C)

Selling price decreases by $8.00 per unit, fixed expenses increase by $90,000,

and the sales volume increases by 90%.

Dollars

Per Unit

% Ratio

Sales (__________)

Variable expenses

Contribution margin

Fixed expenses

Net operating income

(D)

Selling price increases by 40%, variable expense increases by $5.00 per unit

Sales volume decreases by 10%

Dollars

Per Unit

% Ratio

Sales (__________)

Variable expenses

Contribution margin

Fixed expenses

Net operating income

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