Cover-to-Cover Company is a manufacturer of shelving for books. The company has compiled the following cost data, and wants your help in determining the cost behavior. After reviewing the data, complete requirements (1) and (2) below.

Units	Total	Total	Total Machine
Produced	Lumber Cost	Utilities Cost	Depreciation Cost
7,000 shelves	$84,000	$9,050	$125,000
14,000 shelves	$168,000	$17,100	$125,000
28,000 shelves	$336,000	$33,200	$125,000
35,000 shelves	$420,000	$41,250	$125,000

1. Determine whether the costs in the table are variable, fixed, mixed, or none of these.

	Variable Cost	Fixed Cost	Mixed Cost	None of these
Lumber
Utilities
Depreciation

Points:

3 / 3

2. For each cost, determine the fixed portion of the cost, and the per-unit variable cost. If there is no amount or an amount is zero, enter "0". Recall that, for N= Number of Units Produced, Total Costs = (Variable Cost Per Unit x N) + Fixed Cost. Complete the table below with your answers.

Cost	Fixed Portion of Cost	Variable Portion of Cost (per Unit)
Lumber
Utilities
Depreciation

Biblio Files Company is the chief competitor of Cover-to-Cover Company in the bookshelf business. Biblio Files is analyzing its manufacturing costs, and has compiled the following data for the first six months of the year. After reviewing the data, answer questions (1) through (3) below.

Month	Number of Units Produced	Total Cost
January	4,360	$65,600
February	275	$6,250
March	1,000	$15,000
April	5,025	$101,250
May	1,750	$32,500
June	3,015	$48,000

1. From the data provided above, help Biblio Files Company estimate the fixed and variable portions of its total costs using the High-Low Method. Recall that Total Costs = (Variable Cost Per Unit x Units Produced) + Fixed Cost. Complete the table below.

Total Fixed Cost	Variable Cost per Unit

Points:

0 / 2

2. With your Total Fixed Cost and Variable Cost per Unit from the High-Low Method, calculate the total cost for the following values of N (Number of Units Produced).

Number of Units Produced	Total Costs
3,500
4,360
5,025

Review the income statements for Cover-to-Cover Company and Biblio Files Company on their respective Income Statements panels. Complete the table below from the data provided in the income statements. Each company sold 84,800 units during the year.

	Cover-to-Cover Company	Biblio Files Company
Contribution margin ratio (percent)
Unit contribution margin
Break-even sales (units)
Break-even sales (dollars)

Points:

0 / 8

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Cover-to-Cover Company

Contribution Margin Income Statement

For the Year Ended December 31, 2016

1	Sales			$424,000.00
2	Variable costs:
3	Manufacturing		$254,400.00
4	Selling		21,200.00
5	Administrative		63,600.00	339,200.00
6	Contribution margin			84,800.00
7	Fixed Costs:
8	Manufacturing		$5,000.00
9	Selling		4,000.00
10	Administrative		12,200.00	21,200.00
11	Income from operations			$63,600.00

Biblio Files Company

Contribution Margin Income Statement

For the Year Ended December 31, 2016

1	Sales			$424,000.00
2	Variable costs:
3	Manufacturing		$169,600.00
4	Selling		16,960.00
5	Administrative		33,920.00	220,480.00
6	Contribution margin			203,520.00
7	Fixed Costs:
8	Manufacturing		$121,920.00
9	Selling		8,000.00
10	Administrative		10,000.00	139,920.00
11	Income from operations			$63,600.00

Biblio Files Company is making plans for its next fiscal year, and decides to sell two new types of bookshelves, Basic and Deluxe. The company has compiled the following estimates for the new product offerings.

Type of Bookshelf	Sales Price per Unit	Variable Cost per Unit
Basic	$5.00	$1.75
Deluxe	$9.00	$8.10

The company is interested in determining how many of each type of bookshelf would have to be sold in order to break even. If we think of the Basic and Deluxe products as components of one overall enterprise product called Combined, the unit contribution margin for the Combined product would be $2.31. Fixed costs for the upcoming year are estimated at $346,962. Recall that the totals of all the sales mix percents must be 100%. Determine the amounts to complete the table below.

Type of Bookshelf	Percent of Sales Mix	Break-Even Sales in Units	Break-Even Sales in Dollars
Basic
Deluxe

Refer again to the income statements for Cover-to-Cover Company and Biblio Files Company on their respective Income Statement panels. Note that both companies have the same sales and net income. Answer questions (1) - (3) below, assuming that all data for the coming year is the same as the current year, except for the amount of sales.

1. If Cover-to-Cover Company wants to increase its profit by $40,000 in the coming year, what must their amount of sales be?

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