Paste EZE Merge & Center $ %) -99 Conditional Format Cell Formatting as Table Styles Insert Delete Format Ideas Sort & XV Filter Find & Select 01 H. - J L M N P Q A E F G 1 Chapter 5: Applying Excel Name: G# 2 3 Data 4 Unit sales 20,000 units 5 Selling price per unit $60 per unit 6 Variable expenses per unit $45 per unit 7 Fixed expenses $240,000 8 9 Enter a formula into each of the green cells marked with a ? below. Once complete use the "Copy Formula" button. 10 Review Problem: CVP Relationships 11 12 Compute the CM ratio and variable expense ratio 13 Selling price per unit 7 per unit 14 Variable expenses per unit 7 per unit Copy Formulas 15 Contribution margin per unit ? per unit 16 17 CM ratio ? 18 Variable expense ratio ? 19 20 Compute the break-even 21 Break-even in unit sales 7 units 22 Break-even in dollar sales 2 23 24 Compute the margin of safety 25 Margin of safety in dollars 2 26 Margin of safety percentage 7 27 28 Compute the degree of operating leverage 29 Sales ? 30 Variable expenses ? 31 Contribution margin 7 32 Fixed expenses 33 Net operating income ? 34 35 Degree of operating leverage ? 36 Formulas * RECH 1 CH Reg 2 Ch5 A Reqs Ch5 A Req 4 Ch5 Reg 5a Chs + BH 5b Ch!) + + 120% Paste EEE | Merge & Center $ % -93 Cell Styles Insert Delete Format Conditional Format Formatting as Table Sort & Filter Ideas Find & Select B7 C L M N O P P Q A 1 Chapter 5: Applying Excel 2 3 Data 4 Unit sales 5 Selling price per unit 6 Variable expenses per unit 7 Fixed expenses D E F G K Req. 1: Check your formulas by entering $270,000 for fixed expenses. If they are correct, the degree of operating leverage should be 10. If you did not get this answer, correct your formulas on the previous page and press the copy formulas button again. 20,000 units $60 per unit $45 per unit What is the margin of safety percentage? Did It change? Why or why not? ? per unit ? per unit ? per unit ? ? ? unite ? 9 10 Review Problem: CVP Relationships 11 12 Compute the CM ratio and variable expense ratio 13 Selling price per unit 14 Variable expenses per unit 15 Contribution margin per unit 16 17 CM ratio 18 Variable expense ratio 19 20 Compute the break-even 21 Break-even in unit sales 22 Break-even in dollar sales 23 24 Compute the margin of safety 25 Margin of safety in dollars 26 Margin of safety percentage 27 28 Compute the degree of operating leverage 29 Sales 30 Variable expenses 31 Contribution margin 32 Fixed expenses 33 Net operating income 34 35 Degree of operating leverage 36 37 38 ? 2 ? ? ? ? ? Formulas Reg 1 Ch5 A Reg 2 Ch5 Reg 3 Chi Reg 4 Ch. Reg 5a Ch5 Req bb Ch5 + 115% Paste B Dv Merge & Center 23 Conditional Format Cell Formatting as Table Styles Insert Delete Format Sort & Filter Ideas Find & Select B4 A L M N O P D H I K Req. 2: Enter the requirement 2 data from page 225 of the textbook in the green cells to the left. 2 What is the margin of safety percentage? ? ? ? lunits per unit per unit What is the degree of operating leverage? ? per unit 7 per unit 7 per unit 7 7 1 Chapter 5: Applying Excel 2 3 Data Unit sales 5 Selling price per unit 6 Variable expenses per unit 7 Fixed expenses 8 9 10 Review Problem: CVP Relationships 11 12 Compute the CM ratio and variable expense ratio 13 Selling price por unit 14 Variable expenses per unit 15 Contribution margin per unil 16 17 CM ratio 18 Variable expense ratio 19 20 Compute the break-even 21 Break-even in unit sales 22 Break-even in dollar sales 23 24 Compute the margin of safety 25 Margin of safety in dollars 26 Margin of safety percentage 27 28 Compute the degree of operating leverage 29 Sales 30 Variable expenses 31 Contribution margin 32 Fixed expenses 33 Net operating income 34 35 Degree of operating leverage 36 Formulas A Req 1 Ch5 Req2 Ch ? units 7 ? ? ? ? ? ? ? 7 * Req3 Cha. Req 4 Ch Reg 5a Ch5 Reg 5b Ch5 + + 120% A D B c 1 Chapter 5: Applying Excel 2 3 Data 4 Unit sales 20.000 units 5 Selling price per unit $60 per unit 6 Variable expenses per unit $45 per unit 7 Fixed expenses $240,000 8 9 Enter a formula into each of the cells marked with a ? below 10 Review Problem: CVP Relationships 11 12 Compute the CM ratio and variable expense ratio 13 Selling price per unit ? per unit 14 Variable expenses per unit 2 per unit 15 Contribution margin per unit 2 per unit 16 17 CM ratio 2 18 Variable expense ratio 2 19 20 Compute the break-even 21 Break-even in unit sales ? units 22 Break-even in dollar sales ? 23 24 Compute the margin of safety 25 Margin of safety in dollars ? 26 Margin of safety percentage ? 27 28 Compute the degree of operating leverage 29 Sales 2 30 Variable expenses ? 31 Contribution margin 2 32 Fixed expenses ? 33 Net operating income ? 34 35 Degree of operating leverage ? 36 HChapter 5 Form Filed in Chapter 5 Form 4