INTRODUCTION TO MANAGEMENT ACCOUNTING 166 Problem 5-A2 A C D E Name Section F G McGregor Pen Company H B 5 Data Input Section: $ 15,900,000 9,450,000 6,450,000 4,350,000 2,100,000 $ Sales Less cost of goods sold Gross margin or gross profit Less selling and administrative expenses Operating income 12 Special order information Sales dollars $ 610,400 Units 140,000 Sales commissions 16 Output Section: Without 17 Part 1 Special Order Units 3,000,000 13 With Special Order 3,140,000 Effect of Special Order 140,000 Total Per Unit Formula 1 Formula 6 $ 15,900,000 Formula 11 $ Sales Less variable expenses: Manufacturing Selling & administrative Total variable expenses Contribution margin Less fixed expenses Manufacturing Selling & administrative Total fixed expenses Operating income 5,850,000 1.050.000 6.900.000 9.000.000 Formula 2 Formula 3 Formula 4 Formula 5 Formula 7 Formula 12 Formula 8 Formula 13 Formula 9 Formula 14 Formula 10 Formula 15 $ $ $ 3,600,000 3,300,000 $ 6,900,000 S 2.100,000 0 Formula 16 0 Formula 17 0 Formula 18 VALUE! #VALUE! 0 VALUE! 32 Part 2 33 Type answer starting here End of