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TABLE \#1: COST INFORMATION Assignment \#5 Break Even Analysis/Target Sales January 2017 1 unit Sales Variable Expenses Contribution Margin Fixed Expenses Net Operating Income Contribution Margin/Sales Ratio: Break Even in Unit Sales: Fixed expenses/CM unit Actual: Cakes: Break even in dollars: Fixed expenses/CM ratio Actual: Sales Price x Break Even per unit Per Cake: Target Sales in Units: Fixed expenses+profit/CM per unit Target Sales in Dollars: Fixed expenses + Profit/CM ratio Actual Sales price x Target sales per unit Per cake TABLE \#1: COST INFORMATION Assignment \#5 Break Even Analysis/Target Sales January 2017 1 unit Sales Variable Expenses Contribution Margin Fixed Expenses Net Operating Income Contribution Margin/Sales Ratio: Break Even in Unit Sales: Fixed expenses/CM unit Actual: Cakes: Break even in dollars: Fixed expenses/CM ratio Actual: Sales Price x Break Even per unit Per Cake: Target Sales in Units: Fixed expenses+profit/CM per unit Target Sales in Dollars: Fixed expenses + Profit/CM ratio Actual Sales price x Target sales per unit Per cake