D4 3 Direct labour per unit is calculated by adding up the new hourly rate (in the Labour Costs sheet) for all staff assigned to that product line and multiplying that total by the Production Hours per Unit (in the Fixed Costs sheet). In B11 calculate the Direct Labour Cost per unit for the product shown in B4. In B12 use the information in the BOM to calculate the Direct Material Cost per unit for the product specified in B4. D5 2 E Break-Even Analysis Contribution Margin Per Unit Break Even Volume in Units Break Even Sales Value 1 Cost Volume Profit Analysis for Strata Bikes 2 3 4. Product Name Strata 5 Unit Sales Price $ 4,565.00 6 Unit Sales Estimate 320 7 Total Fixed Costs $ 108,150.00 8 9 Variable Costs per Unit 10 Vary with Unit Costs 11 Direct Labor 12 Direct Material 13 Factory Overhead $ 126.48 14 Other Vary-with-Unit Costs $ 63.80 15 Total Vary with Unit Costs 16 17 Vary-with-Revenue Costs 18 Sales Commissions 4.5% 19 Other Vary-with-Revenue Costs 1.5% 20 Total Vary with Revenue Costs 21 Break Even Variable Costs Direct Labor Direct Material Factory Overhead Other Vary-with-Unit Costs Sales Commissions Other Vary-with-Revenue Costs Total Variable Costs $ Contribution Margin Profit Before Tax 22 A B | | | 1 Fixed Costs and Pricing for the Year 2 3 4. Fixed Cost Items Strata Rockglider 5 Rent $ 56,150.00 $ 62,050.00 6 Utilities $ 12,900.00 $ 13,900.00 7 Admin Costs $ 26,200.00 $ 26,450.00 8 Insurance $ 12,900.00 $ 12,850.00 9 10 Unit Sales Price $ 4,565.00 $ 4,815.00 11 Production Hours per Unit 4 5 12 Unit Sales Estimate 320 300 13 This sheet does not require any calculations, but the values will be needed for 14 calculations in other sheets. 15 1 Labour Rates 2 3 4 5 Full Time Hours General Rate Increase 40 5.0% $ Employee Numbel Product Line 7 7 E0412 Rockglider 8 E0416 Rockglider 9 E0418 Strata 10 E0420 Strata 1 E0424 Rockglider 2 E0425 Rockglider 3 E0428 Rockglider 4 E0431 Strata 15 E0435 Rockglider 6 E0438 Strata 17 E0440 Strata 18 E0443 Rockglider 9 E0446 Rockglider Hours / Week 40 40 40 32 32 32 40 24 32 32 40 32 40 Old Weekly Rate $ 1,747.20 $ 1,627.60 $ $ 1,283.20 $ 1,434.24 $ 1,078.72 $ $ 915.84 $ 1,277.60 $ $ 767.04 $ 1,065.28 $ $ 1,641.60 $ 1,360.00 $ 1,448.00 $ 1,253.60 Additional Increase 5% 3% 5% 4% 2% 2% 5% 4% 2% 5% 2% 4% 3% New Weekly Old Hourly Rate New Hourly Rate Rate $ 43.68 $ 131.04 $ 5,241.60 $ 40.69 $ 89.52 $ 3,580.72 $ 32.08 $ 96.24 $ 3,849.60 $ 44.82 $ 102.19 $ 3,270.07 $ 33.71 $ 55.28 $ 1,769.10 $ 28.62 $ 46.94 $ 1,501.98 $ 31.94 $ 95.82 $ 3,832.80 $ 31.96 $ 62.64 $ 1,503.40 $ 33.29 $ 54.60 $ 1,747.06 $ 51.30 $ 133.38 $ 4,268.16 $ 34.00 $ 61.20 $ 2,448.00 $ 45.25 $ 103.17 $ 3,301.44 $ 31.34 $ 68.95 $ 2,757.92 + L ON OO D4 3 Direct labour per unit is calculated by adding up the new hourly rate (in the Labour Costs sheet) for all staff assigned to that product line and multiplying that total by the Production Hours per Unit (in the Fixed Costs sheet). In B11 calculate the Direct Labour Cost per unit for the product shown in B4. In B12 use the information in the BOM to calculate the Direct Material Cost per unit for the product specified in B4. D5 2 E Break-Even Analysis Contribution Margin Per Unit Break Even Volume in Units Break Even Sales Value 1 Cost Volume Profit Analysis for Strata Bikes 2 3 4. Product Name Strata 5 Unit Sales Price $ 4,565.00 6 Unit Sales Estimate 320 7 Total Fixed Costs $ 108,150.00 8 9 Variable Costs per Unit 10 Vary with Unit Costs 11 Direct Labor 12 Direct Material 13 Factory Overhead $ 126.48 14 Other Vary-with-Unit Costs $ 63.80 15 Total Vary with Unit Costs 16 17 Vary-with-Revenue Costs 18 Sales Commissions 4.5% 19 Other Vary-with-Revenue Costs 1.5% 20 Total Vary with Revenue Costs 21 Break Even Variable Costs Direct Labor Direct Material Factory Overhead Other Vary-with-Unit Costs Sales Commissions Other Vary-with-Revenue Costs Total Variable Costs $ Contribution Margin Profit Before Tax 22 A B | | | 1 Fixed Costs and Pricing for the Year 2 3 4. Fixed Cost Items Strata Rockglider 5 Rent $ 56,150.00 $ 62,050.00 6 Utilities $ 12,900.00 $ 13,900.00 7 Admin Costs $ 26,200.00 $ 26,450.00 8 Insurance $ 12,900.00 $ 12,850.00 9 10 Unit Sales Price $ 4,565.00 $ 4,815.00 11 Production Hours per Unit 4 5 12 Unit Sales Estimate 320 300 13 This sheet does not require any calculations, but the values will be needed for 14 calculations in other sheets. 15 1 Labour Rates 2 3 4 5 Full Time Hours General Rate Increase 40 5.0% $ Employee Numbel Product Line 7 7 E0412 Rockglider 8 E0416 Rockglider 9 E0418 Strata 10 E0420 Strata 1 E0424 Rockglider 2 E0425 Rockglider 3 E0428 Rockglider 4 E0431 Strata 15 E0435 Rockglider 6 E0438 Strata 17 E0440 Strata 18 E0443 Rockglider 9 E0446 Rockglider Hours / Week 40 40 40 32 32 32 40 24 32 32 40 32 40 Old Weekly Rate $ 1,747.20 $ 1,627.60 $ $ 1,283.20 $ 1,434.24 $ 1,078.72 $ $ 915.84 $ 1,277.60 $ $ 767.04 $ 1,065.28 $ $ 1,641.60 $ 1,360.00 $ 1,448.00 $ 1,253.60 Additional Increase 5% 3% 5% 4% 2% 2% 5% 4% 2% 5% 2% 4% 3% New Weekly Old Hourly Rate New Hourly Rate Rate $ 43.68 $ 131.04 $ 5,241.60 $ 40.69 $ 89.52 $ 3,580.72 $ 32.08 $ 96.24 $ 3,849.60 $ 44.82 $ 102.19 $ 3,270.07 $ 33.71 $ 55.28 $ 1,769.10 $ 28.62 $ 46.94 $ 1,501.98 $ 31.94 $ 95.82 $ 3,832.80 $ 31.96 $ 62.64 $ 1,503.40 $ 33.29 $ 54.60 $ 1,747.06 $ 51.30 $ 133.38 $ 4,268.16 $ 34.00 $ 61.20 $ 2,448.00 $ 45.25 $ 103.17 $ 3,301.44 $ 31.34 $ 68.95 $ 2,757.92 + L ON OO