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Profitability Analysis Problems: Analyzing Changes in Gross Margin 1. The Bering Sea Corporation sells primarily two products: (a) consumer cleaners, and (b) industrial purifiers. Its gross margin components for the past two years are: Year 7 Year 6 Sales revenue: Product A $60,000 $35,000 Product B 30,000 45,000 Total $90,000 $80,000 Deduct cost of goods sold Product A $50,000 $28,000 Product B 19,500 27,000 Total $69,500 $55,000 Gross margin $20,500 $25,000 In year 6, the selling price of A is $5 per unit, while in year 7 it is $6 per unit. Product B sells for $50 per unit in both years. Security analysts and the business press expressed surprised at Bering Sea's 12.5 per cent increase in sales and $4,500 decrease in gross margin for year 7. Required: Prepare an analysis of the decline in gross margin. Discuss and show the effects of changes in quantities, price, costs, and product mix in gross margin. Common-size Analysis of Comparative Income Statement 2. Comparative income statements of Spyro Gyro Manufacturing for years 8 and 9 are reproduced below: Year 9 Year 8 Net Sales $600,000 $500,000 Cost of Goods Sold 490,000 430,000 Gross margin $110,000 $70,000 Operating expenses 101,000 51,000 Income before taxes $9,000 $19,000 Income taxes 2,400 5.000 Net income $6,600 $14,000 Profitability Analysis Problems: Analyzing Changes in Gross Margin 1. The Bering Sea Corporation sells primarily two products: (a) consumer cleaners, and (b) industrial purifiers. Its gross margin components for the past two years are: Year 7 Year 6 Sales revenue: Product A $60,000 $35,000 Product B 30,000 45,000 Total $90,000 $80,000 Deduct cost of goods sold Product A $50,000 $28,000 Product B 19,500 27,000 Total $69,500 $55,000 Gross margin $20,500 $25,000 In year 6, the selling price of A is $5 per unit, while in year 7 it is $6 per unit. Product B sells for $50 per unit in both years. Security analysts and the business press expressed surprised at Bering Sea's 12.5 per cent increase in sales and $4,500 decrease in gross margin for year 7. Required: Prepare an analysis of the decline in gross margin. Discuss and show the effects of changes in quantities, price, costs, and product mix in gross margin. Common-size Analysis of Comparative Income Statement 2. Comparative income statements of Spyro Gyro Manufacturing for years 8 and 9 are reproduced below: Year 9 Year 8 Net Sales $600,000 $500,000 Cost of Goods Sold 490,000 430,000 Gross margin $110,000 $70,000 Operating expenses 101,000 51,000 Income before taxes $9,000 $19,000 Income taxes 2,400 5.000 Net income $6,600 $14,000