Cost Volume Relationships $-$

Profit Planning

Big $Al$ is about to begin work on the budget for $202$ and they have requested that you prepare an analysis based on the following assumptions.

Note: Remember, that we cannot sell part of a lamp, therefore to find the number of units you have to round up to the next complete unit. Furthuremore, to find the required sales in dollars it may be easier to find the number of units and then multiply by the selling price per unit.

For $202$ the selling price per lamp will be $$45\mathrm{.}00.$ What is the projected contribution margin and contribution margin ratio for each lamp sold?

$\backslash$table$[[,,,,,,,],[,,,,,,,],[,,,,,,,],[,,,,,,,],[,,,,,,,],[,,,,,,,],[,,,,,,,]]$

Contribution rargin per unit $($Round to two places, $##$.$##$)$

$\{5\mathrm{.}01\}$

Contribution Margin Ratio $($Round to four places,$\%$ is two of those places ##$.$##$\%)$

$\{5\mathrm{.}02\}$

For $202$ the selling price per lamp will be $$45\mathrm{.}00.$ The desired net income in $202$ is $$205,000.$ What would sales in units have to be in $202$ to reach the profit goal?

$\backslash$table$[[,,,,,,,],[,,,,,,,],[,,,,,,,],[,,,,,,,],[,,,,,,,],[,,,,,,,],[,,,,,,,]]$

$\{5\mathrm{.}03\}$

For $202$ the selling price per lamp will be $$45\mathrm{.}00.$ If the fixed cost increase by $$55,000\mathrm{.}00$ how many lamps must be sold to breakeven?

Breakeven sales in units $($Since we cannot sell part of a unit round up to the next unit if needed$)$

$\{5\mathrm{.}04\}$

For $202$ the selling price per lamp will be $$45\mathrm{.}00.$ If the variable cost increase by $$5\mathrm{.}50$ a unit how many lamps must be sold to breakeven?

$\backslash$table$[[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,]]$

Breakeven sales in units $($Since we cannot sell part of a unit round up to the next unit if needed$)$

$\{6\mathrm{.}01\}$

For $202$ the selling price per lamp will be $$45\mathrm{.}00.$ If the variable cost decreased by $$5\mathrm{.}50$ a unit how many lamps must be sold to breakeven?

$\backslash$table$[[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,]]$

$\{6\mathrm{.}02\}$

If for $202$ the selling price per lamp is increased to $$50\mathrm{.}50$ a unit how many lamps must be sold to breakeven?

$\backslash$table$[[$to breakeven?$],[\backslash$table$[[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,]]]]$

$\{6\mathrm{.}03\}$

If for $202$ the selling price per lamp is decreased to $$39\mathrm{.}50$ a unit how many lamps must be sold to breakeven?

$\backslash$table$[[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,],[,,,,,,]]$

Breakeven sales in units $($Since we cannot sell part of a unit round up to the next unit if needed$)$

$\{6\mathrm{.}04\}$

PLEASE FILL IN TABLES SHOWN