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For 20x2 the selling price per lamp will be $45.00. If the variable cost increase by $7.50 a unit how many lamps must be sold to breakeven? 44 5 6 7 8 9 10 14 -15 16 17 18 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed 26.000 units {6.01) For 20x2 the selling price per lamp will be $45.00. If the variable cost decreased by $7.50 a unit how many lamps must be sold to breakeven? 23 24 25 5 26 30 31 32 33 34 38 39 40 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) 3.715 units {6.02) 16 If for 20x2 the selling price per lamp is increased to $52 50 a unit how many lamps must be sold to breakeven? 3 B 0 6 7 8 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) 3.715 units (503) If for 20x2 the selling price per lamp is decreased to $3750 a unit how many lamps must be sold to breakeven? -37 24 55 6 0 1 12 73 74 78 79 30 31 82 83 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit it needed) 26 000 units (804) 7 Cost Volume Relationships - Profit Planning Big Al is about to begin work on the budget for 2012 and they have requested that you prepare an analysis based on the following assumptions Note: Remember, that we cannot sell part of a famp, therefore to find the number of units you have to round up to the next complete unit. Furthurmore, 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 20x2 the selling price pet lamp will be $45.00. What is the projected contribution margin and contribution margin ratio for euch lamp sold? 9 12 13 14 15 16.1 19 20 21 22 23 26 27 28 29 30 Contribution Margin per unit (Round to two places, Sw) $18.67 (5.01 Contribution Margin Ristio (Round to four places, stwo of those places #%) -1 500 (502) 36 37 2. For 20x2 the selling price per lamp will be $45.00. The desired net income in 2022 is $197.500. What 40 would sales in units have to be in 20x2 to reach the profit goal? 5.83 42 43 44 47 48 49 50 51 54 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) 29.700 unts 55 56 57 58 61 3. For 20x2 the selling price per lamp will be $45.00. If the fixed cost increase by $75,000.00 how many tamps 62 must be sold to breakeven? 63 64 65 68 69 70 71 72 73 74 75 76 Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed) 23.139 units 77 A D E H 14 The projected cost of a lamp is calculated based upon the projected increases or decreases to 15 current costs. The present costs to manufacture one lamp are: 16 17 Lamp Kit $16.0000000 per lamp 26 Direct Labor 2.0000000 per lamp (4 lamps/hr.) 27 Variable Overhead 2.0000000 per lamp 28 Fixed Overhead: 10,0000000 per lamp (based on normal capacity of 25,000 lamps) 29 36 Cost per lamp $30,0000000 per lamp 37 38 Expected increases for 20x2 39 When calculating projected increases round to TWO ($0.00) decimal places 40 1. Material Costs are expected to increase by 6.50% 2. Labor Costs are expected to increase by 3.00% 3. Variable Overhead is expected to increase by 3.50% 4. Fixed Overhead is expected to increase to $260,000 47 48 49 50 51 58 59 60 61 62 69 70 71 72 73 80 81 5. Fixed Administrative expenses are expected to increase to $58,000 6. Vanable selling expenses (measured on a per lamp basis) are expected to increase by 2.00% 7. Fixed selling expenses are expected to be $39,000 in 20x2. 8. Variable administrative expenses (measured a per lamp basis) are expected to increase by 5.00% I See The Light Projected Balance Sheet As of December 31, 20x1 $ 34,710.00 67,500.00 Current Assets Cash Accounts Receivable Inventory Raw Material Lamp Kits Work in Process Finished Goods Total Current Assets 8,000.00 500 @ $16.00 0 3000 @ $30.00 90,000.00 $ 200,210.00 Fixed Assets Equipment Accumulated Depreciation Total Fixed Assets Total Assets $ 20,000.00 6,800.00 13,200.00 $213.410.00 $ $ 54,000.00 54,000.00 Current Liabilities Accounts Payable Total Liabilities Stockholder's Equity Common Stock Retained Earnings Total Stockholder's Equity Total Liabilities and Stockholder's Equity S 12,000.00 147.410.00 159.410.00 $213.410.00 B D E F G H I See The Light Projected Income Statement For the Period Ending December 31, 20x1 $1,125,000.00 750,000.00 $ 375,000.00 Sales 25,000 lamps @ $45.00 Cost of Goods Sold @ $30.00 Gross Profit Selling Expenses Fixed Variable (Commission per unit) @ $3.00 Administrative Expenses: Fixed Variable @ $2.00 Total Selling and Administrative Expenses: Net Profit $ 23,000.00 75,000.00 $ 98,000.00 $ 42,000.00 50,000.00 92.000,00 190,000.00 $ 185,000.00