A B D E F G H 1 1 Chapter 5: Applying Excel Name: G#: 2 3 4 5 Data Unit sales Selling price per unit Variable expenses per unit Fixed expenses 20,000 units $60 per unit $45 per unit $240,000 6 7 8 9 Enter a formula into each of the green cells marked with a 7 below. Once complete use the "Copy Formula" button. Review Problem: CVP Relationships 10 11 12 13 Compute the CM ratio and variable expense ratio Selling price per unit Variable expenses per unit Contribution margin per unit 14 $60 per unit 45 per unit $15 per unit Copy Formulas 15 16 25% 75% 16,000 units $960,000 $240,000 20% 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 $ 1,200,000 $720,000 ? 21