Jake's Pet Supplies:

Please see highlighted Table yellow portion:

Need: Multiproduct Breakeven point: in units and sales revenue at break even and target profit point for Product 1, Product 2 and the totals

Land it $6.00 60% Jake's Pet Supplies Pro Forma Contribution Margin Income Statement For the month ending June 30 ASSUMPTIONS Product 31: Launch-it Sales price per unit $10.00 Variable costs per unit: Sales comission $1.00 Purchase price $1.00 Shipping and handling Total variable cost per unit $4.00 Product 31 Unit CM CM? Breakeven point: -in units -in sales revenue 250 $2,500.00 Product 31 Predict 12 $2,000.00 $3,000.00 $800.00 $1,800.00 $1,200.00 $1,200.00 $2.00 Monthly Sales Variable costs Contribution margin Fixed expences Operating income Target profit volume: -in units -in sales revenue! Total $5,000.00 $2,600.00 $2,400.00 $1,500.00 $900.00 1,583 $15,833.33 Monthly volume 200 WACMX 60% 40% 48% Product 12: Tratatinas Sales price per unit $30.00 Variable costs per unit: Sales comission $3.00 Purchase price $7.00 Shipping and handling $8.00 Total variable cost per unit $18.00 Irelating $12.00 40% Product 12 Unit CM CM Breakeven point: -in units -in sales revenus Calculation of Weighted average CM per unit Product 31 Product 12 60% 40% $6.00 $12.00 Total 100% 125 $3,750.00 Sales Mix CM per Unit Monthly volume 100 Target profit volume: -in units in sales revenue WACM/unit $3.60 $4.80 $8.40 792 123.750.00 Fixed costs per month: Work contract Trade show entry fees Total fixed costs per month $1,000.00 $500.00 $1,500.00 Multiproduct Breakeven point: -in units Sales revenue at breakeven Product 31 Product 12 4171 313 $2.500.00 $3,750.00 Total 729 46.250.00 Target profit per month $8,000.00 Expected change in volume Total Multiproduct Target profit point: -in units Sales revenue at target profit Product 31 Product 12 1583 1979 $15,833.33 $23.750.00 3563 139,583.33