C16 fx D B 1 2 ASSUMPTIONS Product: Sports drink Selling price per unit Total Variable Costs of Goods Sold Total Fixed Costs of Goods Sold Total Variable Selling and Administration Expenses Total Fixed Selling and Administration Expenses Colorado Arizona $70 $70 $700,000 $1,900,000 $1,200,000 $0 $200,000 $100,000 $400,000 $500,000 8 9 50,000 Quarterly volume of units sold in the fourth quarter 2041 10 50,000 11 12 2 13 Projected Contribution Margin based Income Statement For Fourth quarter 2041 Colorado $ 14 Arizona $ Answerd 15 16 17 18 Sales Total Variable costs Contribution margin Total Fixed costs Net income 19 20 21 22 23 24 3 Variable Cost per unit Contribution Margin per unit Break Even units Break Even sales (Calculate as: Breakeven sales x Selling price per box) Margin of safety percentage Operating Leverage 25 26 27 28 29 4 Sensitivity Analys Conservative scenario: Sales decrease by 40% than the projected sales Net Income under conservative scenario: -30% 30 31 -3096 30% Optimistic scenario: Sales increase by 40% than the projected sales Net Income under optimistic scenario: 30% 32 33 34 35 36 37 38 5. Explanation: 29 Project Description Part A Data File CVP Part B Data File Budget Rubrics Ready 43F Mostly cloudy