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Contribution Margin, Break-even Sales, costVolume-Prolle Chart, Margin of Safety, and Operating Leverage Belmain Co expects to maintain the same inventories at the end of 2017

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Contribution Margin, Break-even Sales, costVolume-Prolle Chart, Margin of Safety, and Operating Leverage Belmain Co expects to maintain the same inventories at the end of 2017 as at the beginning of the year. The total of all production costs for the year is therefore assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the costs for their departments during the year. A summary report of these estimates is as follows: Estimated Estimated Variable Cost Fixed Cost (per unit sold) Production costs Direct materials $19 Direct labor 13 Factory overhead $127.900 10 Selling expenses Sales salaries and commissions 26,600 Advertising 9,000 Travel 2,000 Miscellaneous selling expense 2,200 Administrative expenses Office and officers salaries 26,000 Supplies 3,200 2 Miscellaneous administrative expense 2,900 2 Tots $199,500 $54 It is expected that 7.400 units will be sold at a price of $100 a unit Mawimum sales within the relevant range are 9,000 units Required 1. Prepare an estimated Income statement for 2017. Belmain Co. Estimated Income Statement For the Year Ended December 31, 2017 Cost of goods sold: ni Total cost of goods sold Gross profit Expenses: Selling expenses: Total selling expenses Administrative expenses: Total administrative expenses Total expenses Operating income Total selling expenses Administrative expenses: Total administrative expenses Total expenses Operating income 2. What is the expected contribution margin ratio? Round to the nearest whole percent. % 3. Determine the break-even sales in units and dollars. Units units Dollars 4. Construct a cost-volume-profit chart on your own paper. What is the break-even sales? $ 5. What is the expected margin of safety in dollars and as a percentage of sales? Dollars: Percentage: (Round to the nearest whole percent.) % 6. Determine the operating leverage. Round to one decimal place

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