Jefferson Hair and Nails Supply
Budgeted Data
For the Fiscal Year Ending December 31, 2023
	Most-Likely	Best-Case	Worst-Case
Expected Sales in Units	159,000	190,800	135,200
Revenue and Costs:	Per Unit	Per Year
Selling Price	$ 43.70
	Variable	Fixed
Direct Materials	$ 8.83
Direct Labor	4.50
Manufacturing Overhead	3.67	$ 239,800
Sales Salaries and Commissions	2.36	319,700
Other Selling Expenses	0.92	439,600
General and Administrative Expenses	0.57	999,100

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Average Absorption cost per Unit:

Variable Production Costs per Unit:

Variable Cost per Unit:

Average Full Cost per Unit:

Contribution Margin per Unit:

Increase in Profit if Lizzo sells one additional unit:

Increase in Profit if Lizzo sells additional units of: 3,700

Decrease in Profit if Lizzo sales in units: (6,600)

Total Prime Costs:

Total Conversion Costs: