Chapter Sample Tere Problems Cour.com Hours Hours low 5:14 how Method $7.00 per hour 2.300 400 Month January February March April May Total Com $ $ 5 $ 5 $ 3,000 Tota Machine Hours 300 150 500 090 100 700 5500 2700 2000 1.600 4.500 1.200 5.500 300 200 100 400 GOO 2700 2100 2100 1000 7 7000 600 7600 700 7 GOOS500 43001 E & CVP Matement Total reak even in the cost / margin 100 3600 36 6.000 $ 60.00 frekvens id cons/Contribution and MOD 06 2400 6000 Variable Corte Corting 200 1600 5 5 CON Pedom Net CVP W Total 2014 28 har vi 62,200 5 11000 S560 2104 04 Vio 19120 200 40 Cost Net income 21034 5 Marin wel 67200 5290 14640 Exercise 5.1 page 5-34 V V M F M F Direct Materials Direct Labor tes Rent Maintenance Supervisors Salaries 5,000 units $ 3.000 $ 9,500 $ 2.000 3 4,000 $ 300 $ 1,000 10,000 units $ 16,000 $ 19,000 3 2,100 $ 4,000 5 1,400 $ 1,000 CVP Income statement TOR perunt Break even in units Feed Cost /unt contribution margin 7000 1400 Sales 14.000 5 10.00 Break even in Swed costs Contribution margin 7000 14000 05 Variable costs Contribution Marian 7.000 7,000 5 $ 5.00 5.00 50% Fred Cost Net Income 7 000 4 barbers 1250/mo 1 extra month 4.50 per haircut dver 200/month rent 1100/month 1400 supplies 30 per haircut lities 175/month and 20 perret 14000 maarines $25 per month Fored Var $5,000.00 S 500.00 $450 $ 200.00 $ 1,100.00 5030 175.00 $ 0.20 S 25.00 $ 7,000.00 35.00 Bruk even in Reed divided by it contr. Margin 7000 5 2000 OS Break even in Feed divided by contrar CVP Income statement 500000 Total per unit Problem S4A 5-39 Traditional income Statement 500,000 units sold Raven 2.500.000 Var Cost of Good old 2.100,000 150000 Grouro KOCO Revenue 3.500.000 3 5.00 Ted 50000 150 Variable costs Contribution Mar 1,750.000 750,000 5 3 ON Sellingene admin ene 250.000 92000 210,000 68000 150000 1100 000 158000 142000 250000 Feed Cost Net income 50.000 (100.000 Net Income Break even in Breakin 555 Option 2 500000 UN Taking Out of feed.com To Options 20in price 500000 units Tatal per unit per un Revenue 5 5.00 Reven 5 11.00 $ $ 375 1.25 Vantable Costs Contration Margin 3.50 2750 Variable costs Contribution Marin Ford Cout Netcom 760,000 70,000 Fed cost Net Income 850,000 1850.0001 040000 Break events 340000 Breskeve in 555 Made up Problem Break even in 555 150000 2023810 0.42 Costs How many people to break even Band Ticket en Security 100.00 for the Night 250.00 for the night 25.00 for the night 75.00 for the Night 1 + CVP Income statement Tarpet 2000 pret 5 $ 5 5 $ 5 $ Total per V Snacks D 500 per person 10.00 per person 900 5 3000 Admission Tee 1000 450 Variable Costa Con Margi $ 5 15.00 15.00 SON Pad Variable 450 Paed Cost Net Income 30 people Break events and cost divided by nation Man rakenin Sed cost divided by contribution Man we dans Lx 515 page5-32 CVP Income statement CVP Income statement Option 1 Total per un Total perut 5000 units Sales 5000 Sales 400.000 5 80.00 60.000 $ 88.00 10% 240.000 160,000 5 $ 400 32.00 40W VariableCouls Contribution Margie 240.000 200,000 Varble costs Contribution Margin Fed Cost Net Income 5 $ 48.00 40.00 45 90.000 20,000 Fed Com Net Income 90.000 110,000 5 212.50 Break even in uns breakeverins CVP Income statement Option 2 225.000 Total 400.000 per un $ 10.00 5000 units 90000 28125 32 Como per unit Sales WOOD 225000 04 Variable Costa Contribution Man 220.000 180.000 5 5 Contre 4400 36.00 45 ed cost Net Income 10.000 90.000 16-18 CV income statement CVP Income statement SOMA Tot perut Total per unit 1500 Rooms Sales 51.000 60.00 0.000 $ 0.00 Variable costs Con Marg 15200 15,100 430 18.00 30% 5 Variable Costa Contributes Marcin 63.000 22.000 5 42.00 100 RON Pued cost Nelcome Fund Cont Net Income 15,100 11700 we are in 50 Beheer even in 51000 bras Margn of Saty 2000 Mall 90000 51000 Margin of Safety 39000 (ActualBreak even 90000 55000 Problem S-1A per hour Total Electric Ha Cost-Low Cost High-Lowi 2500 300 300 420 Cos 720 Total Machine Hoon 300 350 SO 2500 3000 3600 4500 3200 300 100 feed 2400 lan fel Mar Apr May Jun M AE Sep Oct Now Dec 50 720 ENSIS 1 CV incomment Totul per 5000 urte Sales 5 0.00 240.000 160.000 400 12.00 Variable costs Contribution Margin ht Net Income 0.000 To $ 2.812 reinte break even in 225.000 robi 53 CVP recome Matement Total per NOOOOO Sales $ os Varallel COM 0.15 010 TOOD Foto Net 100 int 3,700.000 BIS Chapter Sample Tere Problems Cour.com Hours Hours low 5:14 how Method $7.00 per hour 2.300 400 Month January February March April May Total Com $ $ 5 $ 5 $ 3,000 Tota Machine Hours 300 150 500 090 100 700 5500 2700 2000 1.600 4.500 1.200 5.500 300 200 100 400 GOO 2700 2100 2100 1000 7 7000 600 7600 700 7 GOOS500 43001 E & CVP Matement Total reak even in the cost / margin 100 3600 36 6.000 $ 60.00 frekvens id cons/Contribution and MOD 06 2400 6000 Variable Corte Corting 200 1600 5 5 CON Pedom Net CVP W Total 2014 28 har vi 62,200 5 11000 S560 2104 04 Vio 19120 200 40 Cost Net income 21034 5 Marin wel 67200 5290 14640 Exercise 5.1 page 5-34 V V M F M F Direct Materials Direct Labor tes Rent Maintenance Supervisors Salaries 5,000 units $ 3.000 $ 9,500 $ 2.000 3 4,000 $ 300 $ 1,000 10,000 units $ 16,000 $ 19,000 3 2,100 $ 4,000 5 1,400 $ 1,000 CVP Income statement TOR perunt Break even in units Feed Cost /unt contribution margin 7000 1400 Sales 14.000 5 10.00 Break even in Swed costs Contribution margin 7000 14000 05 Variable costs Contribution Marian 7.000 7,000 5 $ 5.00 5.00 50% Fred Cost Net Income 7 000 4 barbers 1250/mo 1 extra month 4.50 per haircut dver 200/month rent 1100/month 1400 supplies 30 per haircut lities 175/month and 20 perret 14000 maarines $25 per month Fored Var $5,000.00 S 500.00 $450 $ 200.00 $ 1,100.00 5030 175.00 $ 0.20 S 25.00 $ 7,000.00 35.00 Bruk even in Reed divided by it contr. Margin 7000 5 2000 OS Break even in Feed divided by contrar CVP Income statement 500000 Total per unit Problem S4A 5-39 Traditional income Statement 500,000 units sold Raven 2.500.000 Var Cost of Good old 2.100,000 150000 Grouro KOCO Revenue 3.500.000 3 5.00 Ted 50000 150 Variable costs Contribution Mar 1,750.000 750,000 5 3 ON Sellingene admin ene 250.000 92000 210,000 68000 150000 1100 000 158000 142000 250000 Feed Cost Net income 50.000 (100.000 Net Income Break even in Breakin 555 Option 2 500000 UN Taking Out of feed.com To Options 20in price 500000 units Tatal per unit per un Revenue 5 5.00 Reven 5 11.00 $ $ 375 1.25 Vantable Costs Contration Margin 3.50 2750 Variable costs Contribution Marin Ford Cout Netcom 760,000 70,000 Fed cost Net Income 850,000 1850.0001 040000 Break events 340000 Breskeve in 555 Made up Problem Break even in 555 150000 2023810 0.42 Costs How many people to break even Band Ticket en Security 100.00 for the Night 250.00 for the night 25.00 for the night 75.00 for the Night 1 + CVP Income statement Tarpet 2000 pret 5 $ 5 5 $ 5 $ Total per V Snacks D 500 per person 10.00 per person 900 5 3000 Admission Tee 1000 450 Variable Costa Con Margi $ 5 15.00 15.00 SON Pad Variable 450 Paed Cost Net Income 30 people Break events and cost divided by nation Man rakenin Sed cost divided by contribution Man we dans Lx 515 page5-32 CVP Income statement CVP Income statement Option 1 Total per un Total perut 5000 units Sales 5000 Sales 400.000 5 80.00 60.000 $ 88.00 10% 240.000 160,000 5 $ 400 32.00 40W VariableCouls Contribution Margie 240.000 200,000 Varble costs Contribution Margin Fed Cost Net Income 5 $ 48.00 40.00 45 90.000 20,000 Fed Com Net Income 90.000 110,000 5 212.50 Break even in uns breakeverins CVP Income statement Option 2 225.000 Total 400.000 per un $ 10.00 5000 units 90000 28125 32 Como per unit Sales WOOD 225000 04 Variable Costa Contribution Man 220.000 180.000 5 5 Contre 4400 36.00 45 ed cost Net Income 10.000 90.000 16-18 CV income statement CVP Income statement SOMA Tot perut Total per unit 1500 Rooms Sales 51.000 60.00 0.000 $ 0.00 Variable costs Con Marg 15200 15,100 430 18.00 30% 5 Variable Costa Contributes Marcin 63.000 22.000 5 42.00 100 RON Pued cost Nelcome Fund Cont Net Income 15,100 11700 we are in 50 Beheer even in 51000 bras Margn of Saty 2000 Mall 90000 51000 Margin of Safety 39000 (ActualBreak even 90000 55000 Problem S-1A per hour Total Electric Ha Cost-Low Cost High-Lowi 2500 300 300 420 Cos 720 Total Machine Hoon 300 350 SO 2500 3000 3600 4500 3200 300 100 feed 2400 lan fel Mar Apr May Jun M AE Sep Oct Now Dec 50 720 ENSIS 1 CV incomment Totul per 5000 urte Sales 5 0.00 240.000 160.000 400 12.00 Variable costs Contribution Margin ht Net Income 0.000 To $ 2.812 reinte break even in 225.000 robi 53 CVP recome Matement Total per NOOOOO Sales $ os Varallel COM 0.15 010 TOOD Foto Net 100 int 3,700.000 BIS