How does the format of the income statement shown in Case Exhibits 2.12, 2.13 and help internal decision makers perform cost–volume–profit (CVP) analysis?

Case Exhibits 2.12

Case Exhibits 2.13

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$ 9 350.00* Case Exhibit 2.12 Projected income statement for internal users - coffee gift packs (contribution margin approach) Caf Revive Projected income statement - coffee gift packs For the month ended 31 January 20X2 Total sales revenues ($55 x 170 coffee gift packs) Less: Total variable costs Cost of coffee gift packs sold ($28.60 x 170 packs) Total contribution margin Less: Total fixed costs Rent expense Salaries expense $ 660.00* 1 180.00 165.00* Consulting expense Advertising expense Depreciation expense: display cases Mobile and wifi expenses Energy expense Total fixed costs Net income (4 862.00)* $ 4 488.00 115.50* 79.50 71.50* 104.50* (2 376.00)* $ 2 112.00