I need a break-even analysis please, can I have the answer in tabular form?
Would you please assume that all other expenses are fixed costs? If there is missing info, please comment.
The total sales in the unit are 46,800 bottles.
1 Product - 250 ml Raw materials per unit of production 18.90 2 Sales in units 15,600 Direct Labor cost per unit 9.40 3 Multiply: Selling Price 65.00 Variable Manufacturing Overhead 2,435.16 4 Sales, Gross of VAT 1,014,000.00 Fixed Manufacturing Overhead 9 57,849.26 5 6 7 Product - 500 ml Raw materials per unit of production 37.95 8 Sales in units 15,600 Direct Labor cost per unit 18.13 9 Selling Price 135.00 Variable Manufacturing Overhead 4,696.38 10 Sales, Gross of VAT 2,106,000.00 Add: Fixed Manufacturing Overhead 102,339.70 11 12 Product - 1000 ml Raw materials per unit of production 58.68 13 Sales in units 15,600 Direct Labor cost per unit 36.92 14 Selling Price 240.00 Variable Manufacturing Overhead 9,566.70 15 Sales, Gross of VAT 3,744,000.00 Add: Fixed Manufacturing Overhead 231,397.04 16Sales 6,126,571.43 Less: Cost of Sales Beginning Direct Materials 0.00 Purchases 2 151, 132.50 Direct Materials Available for Use 2, 151,132.50 Ending Direct Materials (277,160.59 Direct Materials Used 1,873,971.92 Direct Labor 1, 120,252.85 Manufacturing Overhead 408 284.25 Total Manufacturing Cost 3,403,209.01 Beginning Work in Process 0.00 Total Goods Placed in Process 3,403,209.01 Ending Work in Process 0.00 Total Goods Manufactured 3,403,209.01 Beginning Finished Goods Inventory 0.00 Total Goods Available for Sale 3,403,209.01 Ending Finished Goods Inventory (364,984.60) Cost of Goods Sold Gross Profit Page 3,03 8,214.41 3,090,357.02 Seling Expenses Promotions Expenses 20,000.00 Advertising Expenses 25,000.00 Salary Expenses 167 544.00 Store Supplies 5,000.00 Utilities Expense 12,000.00 Communication Expense 3,000.00 Depreciation Expense - Store Equipment 2 541.20 Total Selling Expenses 241 085.20 Administrative Expenses Business Permit, Licenses and Loca Taxes 60,000.00 Office Supplies Expense 5,000.00 Utilities Expense 12,000.00 Communication Expense 2.000.00 Rent Expense 112,500.00 Depreciation Expense - Office Equipment 5,212.50
