5 Schedule of Projected Costs 6 7 8 9 Variable Manufacturing Unit Cost 20x 1 Cost Projected Percent Increase 4.5 20x2 Cost Rounded to 2 Decimal Places 16 {4.01) 2 6 10 11 Lamp Kit 14 Labor 15 Variable Overhead 16 17 Projected Variable Manufacturing Cost Per Unit 18 $16.72 $2.12 $2.10 (4.02) 2 5 {4.03) 20 $20.94 {4.04} 21 22 23 Total Variable Cost Per Unit 20x 1 Cost Projected Percent Increase 3.5 20x2 Cost Rounded to 2 Decimal Places 24 3 2 2.5 3.11 2.05 20.94 {4.05) {4.06) (4.04) 20 25 Variable Selling 28 Variable Administrative 29 Projected Variable Manufacturing Unit Cost 30 31 32 Projected Total Variable Cost Per Unit 35 36 25 26.10 {4.07) 37 38 Schedule of Fixed Costs 20x 1 Cost 20x2 Cost Projected Percent Increase 250,000 20 $ 300,000.00 {4.08} lamps @_) $ 39 42 Fixed Overhead 43 (normal capacity of 44 Fixed Selling 45 Fixed Administrative 46 49 Projected Total Fixed Costs 50 51 23,000 42,000 78.26 38.1 41,000.00 58,000.00 {4.09) {4.10) $ 35,000 $ 399,000.00 {4.11} J A B C D E E F G H 11 up to the next complete unit. Furthuremore, to find the required sales in dollars it may be easier to find the 12 number of units and then multiply by the selling price per unit. 16 17 1. For 20x2 the selling price per lamp will be $45.00. What is the projected contribution margin and contribution 18 margin ratio for each lamp sold? 19 20 24 25 26 27 28 32 {5.01) {5.02) {5.03) 33 Contribution Margin per unit (Round to two places, $##.##) 34 35 Contribution Margin Ratio (Round to four places, % is two of those places ##.##%) 36 40 41 2. For 20x2 the selling price per lamp will be $45.00. The desired net income in 20x2 is $195,000. What 42 would sales in units have to be in 20x2 to reach the profit goal? 43 44 48 49 50 51 52 56 57 58 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) 59 60 64 65 66 3 For 20x2 the selling price per lamp will be $45.00. If the fixed cost increase by $55,000.00 how many lamps 67 must be sold to breakeven? 68 72 73 74 75 76 80 81 82 83 84 85 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) 86 {5.04) AutoSave OFF OF AGEU SD8454 Insert Draw Page Layout Formulas Home - Data Review View Tell me Share Comments 9 Insert X [G ~ A A 2 Wran Text h 270 Delete Paste IV Merge & Center $ % Ideas Conditional Format Cell Formatting as Table Styles Sensitivity Format Sort Filter v v Find & Select Office Update To keep up-to-date with security updates, fixes, and improvements, choose Check for Updates. Check for Updates A1 A B C F F H K 1 N P P 7 Profit Planning Big Alls about to begin work on the budget for 20x2 and they have requested that you prepare an analysis based on the folarg assumptons. Note: Remember, that we cannat al part of a lamp, therefore to find the number of units you have to mund up to the next complete unit. Furthureino's, to in the recured sales in dollars il may be ser to find the number of units and thermitiply by the selling price perurit. 11 17 1. For 20x2 the saling price per lamp wil he S45.00. What is the projected contribution margh and contribution inapin ratio for each angold? 998 *********** Contrbution Margin per unit (Round to two places, S. (5.01) Contribution Margin Faro (Round to four places is two of these placas **.**) 5.02) 41 2. For 20x2 the selina prize per lamp wil be $45.00. The desired net income in 20x2 is $195,000. What woud sales in unts have to be in 2002 to reach the prof goal? 5.08) BE IE 57 58 Breakewens in unils (Since we cannot all part of a unit round up to the next ut froeded 59 AO 84 GO 66 3. For 20x2 the seling price per lamp will be $45.00. If the fixed cast increase by 555,000.00 how many lamps A7 must be sold to mean? 88 73 74 21 - 2 4 a 9 10 11 12 13 14 + # EP + 100% AutoSave OFF OF AGEU SD8454 Insert Draw Page Layout Formulas Home - Data Review View Tell me Share Comments 9 Insert X [G ~ A A 2 Wran Text h 270 Delete Pastc I U Merge & Center $ % Ideas Conditional Format Cell Formatting as Table Styles Sensitivity Format Sort Filter v v Find & Select Check for Updates A1 Office Update To keep up-to-date with security updates, fixes, and improvements, choose Check for Updates. fx D E A B C F H K 1 N P P 19 20 Contrbution Margin per unit round ta two pieces, S#.## 15.01) Contrbution Margin Rato (Round to four places, is two of those places #.#%) (5.02) 41 What For 20x2 the saling price per lamp will be $45.00. The desired nat income in 20x2 : $135 000 would sales inunte lave to be in 20x2 to reach the profit goal? *822489838898398864889*** Breakeven sacs in units (Since we cannels part of a unit round up to the next ut i medded 5.03) For 20x2 the wling price per lamp wil 545.00. If the fixed cusl increase by 355.000 00 hom many pe must be sold to breakeven? Braven in units ( Swali pour un plat core france 5.04) O 2 O 3 4 5 & 9 10 11 12 13 14 + ### P 100%