Requirement 3: Multi-product CVP
To diversify your divisions product mix, you are considering expanding your product line in the coming year by introducing a second product, a standard router. Projected revenue and cost data for the router are as follows:
Selling price per router $300.00
Variable costs per router
Direct materials $25.50
Direct labor $27.50
Manufacturing overhead $30.00
Selling expenses $7.00
If you decide to introduce this router in FYX2, then no additional manufacturing facilities or capacity would be required. Fixed advertising costs, however, would increase by $125,000 to promote both ethernet repeaters and routers. Your companys marketing department estimates one router would be sold for every three ethernet repeaters during the new products introductory phase, which is expected to span the next 18 months.
a. If your division introduces this router, maintains the current selling price of $360 per unit for ethernet repeaters, and experiences the cost changes described in Req. 2, then how many units of each product would your division need to sell to break even in the coming year?
i. Break-even (in units) of ethernet repeaters: _______________ (1 point)
ii. Break-even (in units) of routers: _______________ (1 point)
iii. Total break-even sales (in combined units): _______________ (1 point)
Requirement 4: KMB Technology special order
Assume your division chose to introduce routers in FYX2 (as described in Requirement 3). You have been approached by a new customer, KMB Technology, to fulfill a one-time special order for a modified version of your divisions router that would require special materials and a modified production process. KMB wants to purchase 10,000 units of this special router at $150 per unit. Your division has enough excess capacity to produce the modified router for KMB without interfering with existing business. The materials required for this special order will cost 20% more than materials for the standard router and a new machine that costs $210,000 will be required. Otherwise, all manufacturing costs would be the same as the costs to produce routers for regular customers (as described in Requirement 3). Assume the new machine required for this special order has no alternate uses and no salvage value. No sales commissions would be paid on this special order.
Your first reaction to this special order is negative because KMB wants to pay significantly less than the $300 selling price regular customers pay for standard routers. Additionally, this special router would be costlier to produce because it requires more expensive materials and an expensive new machine. If this modified router is costlier to produce and KMB pays a lower price, then this deal might not be profitable for your division.
a. What will be the change in your divisions operating income if you accept KMB Technologys special order? (1 point)
b. What is the lowest acceptable price per unit you should accept for this modified router for KMB Technology? (1 point)
Requirement 5: Performance evaluation
Assume you are at the end of FYX2 and your division chose to introduce the new product, routers, during the year as described in Requirement 3. Operating results by quarter for FYX2 are included in the project data file in the Operating Results FYX2 worksheet. These operating results reflect revenues and expenses for ethernet repeaters and routers in FYX2 but do not reflect KMB Technologys special order from Requirement 4 (i.e., the data provided reflect FYX2 revenues and expenses for ethernet repeaters and standard routers only).
Assume your divisions average investment in operating assets for FYX2 (not including the asset purchase required for the KMB Technology special order) was $84.5 million.
a. What is your divisions return on sales for FYX2 without the KMB Technology special order? (1 point)
b. What is your divisions return on investment for FYX2 without the KMB Technology special order? (1 point)
c. What is your divisions residual income for FYX2 without the KMB Technology special order? (Assume the minimum required rate of return on investment in assets for your division is 11%.) (1 point)
d. Now assume you accepted KMB Technologys special order as described in Requirement 4. Based on your analysis in Requirement 4, how did the special order affect your divisions ROS, ROI, and residual income?
ROS (with KMB order) __________ (1 point)
ROI (with KMB order) __________ (1 point)
Residual income (with KMB order) __________ (1 point)
J K L M N o a P Q DATE - Week ending INPUT = Materials (Mat), Labor (Lab), Overhead (OH) GLAC = General ledger account number TYPE = Raw Material 1 (RM1), Raw Material 2 (RM2), Raw Material 3 (RM3). Low Skill Labor (LS), Medium Skill Labor (MS), High Skill Labor (HS), Fixed overhead (FMOH), Variable overhead (VMOH) VEND = Vendor code PAY = Accounts Payable code QTY - Quantity UNIT = Unit cost or labor rate per hour TOTAL = Total cost A B C D DATI INPU GLAL TYPE 2 07/07/X Mat 100-1218 RM1 3 07/07/X1 Mat 100-1215 RM2 4 07/07/X Mat 100-1218 RM3 5 07/07/X Lab 150-221: LS 6 07/07/X Lab 150-221: MS 7 07/07/X1 Lab 150-221: HS 8 07/07/X OH 300-100 FMOH 9 07/07/X OH 300-100 FMOH 10 07/07/X1 OH 300-100 FMOH 11 07/07/X OH 200-500 VMOH 12 07/07/X1 OH 300-100 FMOH 13 07/14/X1 Mat 100-1215 RM1 14 07/14/X1 Mat 100-1215 RM2 15 07/14/X1 Mat 100-1215 RM3 16 07/14/X1 Lab 150-221: LS 17 07/14/X1 Lab 150-221: MS 18 07/14/X1 Lab 150-221: HS 19 07/14/X1 OH 300-100 FMOH 20 07/14/X1 OH 300-100 FMOH 21 07/14/X1 OH 300-100 FMOH 22 07/14/X1 OH 200-500 VMOH 23 07/14/X1 OH 300-100 FMOH 24 07/21/X1 Mat 100-1218 RM1 25 07/21/X1 Mat 100-1218 RM2 26 07/21/X1 Mat 100-1215 RM3 27 07/21/X1 Lab 150-221: LS 28 07/21/X1 Lab 150-221: MS 29 07/21/X1 Lab 150-221: HS 30 07/21/X1 OH 300-100 FMOH 31 07/21/X1 OH 300-100 FMOH 32 07/21/X1 OH 300-100 FMOH 33 07/21/X1 OH 200-500 VMOH 34 07/21/X1 OH 300-100 FMOH 35 07/28/X1 Mat 100-1215 RM1 36 07/28/X1 Mat 100-1215 RM2 37 07/28/X Mat 100-1215 RM3 38 07/28/X Lab 150-221: LS 39 07/28/X1 Lab 150-221: MS 40 07/28/X1 Lab 150-221 HS 41 07/28/X1 OH 300-100 FMOH 42 07/28/X1 OH 300-100 FMOH 43 071281X OH 300-100 FMOH 44 07/28/X1 OH 200-500 VMOH 45 07/281X1 OH 300-100 FMOH 46 08/07/X Mat 100-1218 RM1 47 08/07/X1 Mat 100-1218 RM2 48 08/07/X1 Mat 100-1215 RM3 49 08/07/X1 Lab 150-221: LS 50 08/07/X1 Lab 150-221: MS 51 08/07/X Lab 150-221 HS 52 08/07/X1 OH 300-100 FMOH 53 08/07/X1 OH 300-100 FMOH 54 08/07/X1 OH 300-100 FMOH 55 08/07/X OH 200-500 VMOH 56 08/07/X1 OH 300-100 FMOH 57 08/14/X1 Mat 100-1218 RM1 58 08/14/X1 Mat 100-1215 RM2 59 08/14/X1 Mat 100-1215 RM3 60 08/14/X1 Lab 150-221: LS 61 08/14/X1 Lab 150-221: MS 62 08/14/X1 Lab 150-221 HS 63 08/14/X1 OH 300-100 FMOH E F VEND - PAY 801 12-715 851 12-720 737 12-735 101 13-700 202 13-710 303 13-720 1012 15-100 2024 15-100 2023 15-100 2057 14-100 1755 15-100 801 12-715 851 12-720 737 12-735 101 13-700 202 13-710 303 13-720 1012 15-100 2024 15-100 2023 15-100 2057 14-100 1755 15-100 801 12-715 851 12-720 737 12-735 101 13-700 202 13-710 303 13-720 1012 15-100 2024 15-100 2023 15-100 2057 14-100 1755 15-100 801 12-715 851 12-720 737 12-735 101 13-700 202 13-710 303 13-720 1012 15-100 2024 15-100 2023 15-100 2057 14-100 1755 15-100 801 12-715 851 12-720 737 12-735 101 13-700 202 13-710 303 13-720 1012 15-100 2024 15-100 2023 15-100 2057 14-100 1755 15-100 801 12-715 851 12-720 737 12-735 101 13-700 202 13-710 303 13-720 1012 15-100 G H ! QTY - UNIT TOTAL 1052 $ 10.250 $ 10,783.00 500 $ 17.350 $ 8,675.00 532 $ 2.350 $ 1,250.20 1130 $ 10.000 $ 11,300.00 1200 $ 15.000 $ 18,000.00 1010 $ 25.000 $25,250.00 1 ######### $ 62,500.00 1 ######### $ 50,000.00 1 ######### $ 18,750.00 10000 $ 1.875 $ 18,750.00 1 ######### $ 31,250.00 975 $ 10.250 $ 9,993.75 350 $ 17.350 $ 6,072.50 603 $ 2.350 $ 1,417.05 900 $ 10.000 $ 9,000.00 1100 $ 15.000 $ 16,500.00 850 $ 25.000 $ 21,250.00 1 ######### $ 62,500.00 1 ######### $50,000.00 1 ######### $ 18,750.00 11000 $ 1.875 $ 20,625.00 1 ######### $ 31,250.00 900 $ 10.250 $ 9,225.00 455 $ 17.350 $ 7,894.25 655 $ 2.350 $ 1,539.25 1200 $ 10.000 $ 12,000.00 1250 $ 15.000 $ 18,750.00 950 $ 25.000 $ 23,750.00 1 ######### $ 62,500.00 1 ######### $ 50,000.00 1 ######### $ 18,750.00 9000 $ 1.875 $ 16,875.00 1 ######### $ 31,250.00 1000 $ 10.250 $ 10,250.00 460 $ 17.350 $ 7,981.00 575 $ 2.350 $ 1,351.25 1300 $ 10.000 $ 13,000.00 1000 $ 15.000 $ 15,000.00 850 $ 25.000 $ 21,250.00 1 ######### $ 62,500.00 1 ######### $50,000.00 1 ######### $ 18,750.00 10000 $ 1.875 $ 18,750.00 1 ######### $ 31,250.00 1952 $ 10.250 $20,008.00 1500 $ 17.350 $ 26,025.00 1150 $ 2.350 $ 2,702.50 2300 $ 10.000 $23,000.00 2000 $ 15.000 $30,000.00 1350 $ 25.000 $33,750.00 1 ######### $ 62,500.00 1 ######### $ 50,000.00 1 ######### $ 18,750.00 17200 $ 1.875 $ 32,250.00 1 ######### $ 31,250.00 1550 $ 10.250 $ 15,887.50 1050 $ 17.350 $ 18,217.50 900 $ 2.350 $ 2.115.00 2400 $ 10.000 $ 24,000.00 2100 $ 15.000 $ 31,500.00 1450 $ 25.000 $ 36,250.00 1 ######### $ 62,500.00 J A B D 1 DATI INPUGLA TYPE 64 08/14/X1 OH 300-100 FMOH 65 08/14/X1 OH 300-100 FMOH 66 08/14/X1 OH 200-500 VMOH 67 08/14/X1 OH 300-100 FMOH 68 08/21/X1 Mat 100-1215 RM1 69 08/21/X1 Mat 100-1215 RM2 70 08/21/X1 Mat 100-1215 RM3 71 08/21/X1 Lab 150-221: LS 72 08/21/X1 Lab 150-221: MS 73 08/21/X1 Lab 150-221: HS 74 08/21/X1 OH 300-100 FMOH 75 08/21/X1 OH 300-100 FMOH 76 08/21/X1 OH 300-100 FMOH 77 08/21/X1 OH 200-500 VMOH 78 08/21/X1 OH 300-100 FMOH 79 08/28/X1 Mat 100-1215 RM1 80 08/28/X1 Mat 100-1215 RM2 81 08/28/X1 Mat 100-1219 RM3 82 08/28/X Lab 150-221: LS 83 08/28/X1 Lab 150-221: MS 84 08/28/X1 Lab 150-221: HS 85 08/281X1 OH 300-100 FMOH 86 08/28/X1 OH 300-100 FMOH 87 08/28/X1 OH 300-100 FMOH 88 08/28/X OH 200-500 VMOH 89 08/28/X OH 300-100 FMOH 90 09/07/X1 Mat 100-1215 RM1 91 09/07/X Mat 100-1215 RM2 92 09/07/X1 Mat 100-1215 RM3 93 09/07/Xi Lab 150-221: LS 94 09/07/X1 Lab 150-221: MS 95 09/07/X Lab 150-221: HS 96 09/07/X1 OH 300-100 FMOH 97 09/07/X1 OH 300-100 FMOH 98 09/07/X1 OH 300-100 FMOH 99 09/07/X1 OH 200-500 VMOH 100 09/07/X OH 300-100 FMOH 101 09/14/X1 Mat 100-1215 RM1 102 09/14/X1 Mat 100-1215 RM2 103 09/14/X1 Mat 100-1215 RM3 104 09/14/X1 Lab 150-221: LS 105 09/14/X1 Lab 150-221: MS 106 09/14/X1 Lab 150-221: HS 107 09/14/X1 OH 300-100 FMOH 108 09/14/X1 OH 300-100 FMOH 109 09/14/X1 OH 300-100 FMOH 110 09/14/X1 OH 200-500 VMOH 111 09/14/X1 OH 300-100 FMOH 112 09/21/X1 Mat 100-1215 RM1 113 09/21/X1 Mat 100-1215 RM2 114 09/21/X1 Mat 100-1215 RM3 115 09/21/X1 Lab 150-221: LS 116 09/21/X1 Lab 150-221: MS 117 09/21/X1Lab 150-221: HS 118 09/21/X1 OH 300-100 FMOH 119 09/21/X1 OH 300-100 FMOH 120 09/21/X1 OH 300-100 FMOH 121 09/21/X1 OH 200-500 VMOH 122 09/21/X1 OH 300-100 FMOH 123 09/28/Xi Mat 100-1218 RM1 124 09/28/X Mat 100-1215 RM2 125 09/28/X Mat 100-1215 RM3 E F G H VEND - PAY - QTY UNIT - TOTAL 2024 15-100 1 ######### $ 50,000.00 2023 15-100 1 ######### $ 18,750.00 2057 14-100 16200 $ 1.875 $ 30,375.00 1755 15-100 1 ######### $ 31,250.00 801 12-715 1420 $ 10.250 $ 14,555.00 851 12-720 1020 $ 17.350 $ 17,697.00 737 12-735 900 $ 2.350 $ 2,115.00 101 13-700 2150 $ 10.000 $ 21,500.00 202 13-710 1950 $ 15.000 $29,250.00 303 13-720 1220 $ 25.000 $30,500.00 1012 15-100 1 ######### $ 62,500.00 2024 15-100 1 ######### $ 50,000.00 2023 15-100 1 ######### $ 18,750.00 2057 14-100 16355.2 $ 1.875 $ 30,666.00 1755 15-100 1 ######### $ 31,250.00 801 12-715 1320 $ 10.250 $ 13,530.00 851 12-720 875 $ 17.350 $ 15,181.25 737 12-735 950 $ 2.350 $2,232.50 101 13-700 3000 $ 10.000 $ 30,000.00 202 13-710 2020 $ 15.000 $30,300.00 303 13-720 800 $ 25.000 $20,000.00 1012 15-100 1 ######### $ 62,500.00 2024 15-100 1 ######### $ 50,000.00 2023 15-100 1 ######### $ 18,750.00 2057 14-100 15400 $ 1.875 $ 28,875.00 1755 15-100 1 ######### $ 31,250.00 801 12-715 1005 $ 10.250 $ 10,301.25 851 12-720 800 $ 17.350 $ 13,880.00 737 12-735 575 $ 2.350 $ 1,351.25 101 13-700 1500 $ 10.000 $ 15,000.00 202 13-710 1000 $ 15.000 $15,000.00 303 13-720 875 $ 25.000 $ 21,875.00 1012 15-100 1 ######### $ 62,500.00 2024 15-100 1 ######### $50,000.00 2023 15-100 1 ######### $ 18,750.00 2057 14-100 10750 $ 1.875 $ 20,156.25 1755 15-100 1 ######### $ 31,250.00 801 12-715 995 $ 10.250 $ 10,198.75 851 12-720 890 $ 17.350 $ 15,441.50 737 12-735 555 $ 2.350 $ 1,304.25 101 13-700 1250 $ 10.000 $ 12,500.00 202 13-710 975 $ 15.000 $ 14,625.00 303 13-720 880 $ 25.000 $ 22,000.00 1012 15-100 1 ######### $ 62,500.00 2024 15-100 1 ######### $ 50,000.00 2023 15-100 1 ######### $ 18,750.00 2057 14-100 9650 $ 1.875 $ 18,093.75 1755 15-100 1 ######### $ 31,250.00 801 12-715 950 $ 10.250 $ 9,737.50 851 12-720 810 $ 17.350 $ 14,053.50 737 12-735 515 $ 2.350 $ 1,210.25 101 13-700 1210 $ 10.000 $ 12,100.00 202 13-710 925 $ 15.000 $ 13,875.00 303 13-720 800 $ 25.000 $20,000.00 1012 15-100 1 ######### $ 62,500.00 2024 15-100 1 ######### $50,000.00 2023 15-100 1 ######### $ 18,750.00 2057 14-100 11575 $ 1.875 $ 21,703.13 1755 15-100 1 ######### $ 31,250.00 801 12-715 1000 $ 10.250 $ 10,250.00 851 12-720 675 $ 17.350 $ 11,711.25 737 12-735 560 $ 2.350 $ 1,316.00 A B 1 DATI INPUGLA TYPE 126 09/28/X1 Lab 150-221: LS 127 09/28/X Lab 150-221: MS 128 09/28/X Lab 150-221: HS 129 09/28/X1 OH 300-100 FMOH 130 09/28/X1 OH 300-100 FMOH 131 09/28/X1 OH 300-100 FMOH 132 09/281X OH 200-500 VMOH 133 09/28/X1 OH 300-100 FMOH 134 10/07/X1 Mat 100-1215 RM1 135 10/07/X1 Mat 100-1215 RM2 136 10/07/X1 Mat 100-1215 RM3 137 10/07/X1 Lab 150-221: LS 138 10/07/X1 Lab 150-221: MS 139 10/07/X1 Lab 150-221: HS 140 10/07/X1 OH 300-100 FMOH 141 10/07/X1 OH 300-100 FMOH 142 10/07/X1 OH 300-100 FMOH 143 10/07/X1 OH 200-500 VMOH 144 10/07/X1 OH 300-100 FMOH 145 10/14/X1 Mat 100-1215 RM1 146 10/14/X1 Mat 100-1215 RM2 147 10/14/X1 Mat 100-1218 RM3 148 10/14/X1 Lab 150-221: LS 149 10/14/X1 Lab 150-221: MS 150 10/14/X1 Lab 150-221 HS 151 10/14/X1 OH 300-100 FMOH 152 10/14/X1 OH 300-100 FMOH 153 10/14/X1 OH 300-100 FMOH 154 10/14/X1 OH 200-500 VMOH 155 10/14/X1 OH 300-100 FMOH 156 10/21/X1 Mat 100-1218 RM1 157 10/21/X1 Mat 100-1215 RM2 158 10/21/X1 Mat 100-1215 RM3 159 10/21/X1 Lab 150-221: LS 160 10/21/X1 Lab 150-221: MS 161 10/21/X1 Lab 150-221: HS 162 10/21/X1 OH 300-100 FMOH 163 10/21/X1 OH 300-100 FMOH 164 10/21/X1 OH 300-100 FMOH 165 10/21/X1 OH 200-500 VMOH 166 10/21/X1 OH 300-100 FMOH 167 10/28/X1 Mat 100-1218 RM1 168 10/28/X1 Mat 100-1215 RM2 169 10/28/X1 Mat 100-1215 RM3 170 10/28/X1 Lab 150-221: LS 171 10/28/X1 Lab 150-221: MS 172 10/28/X1 Lab 150-221: HS 173 10/28/X1 OH 300-100 FMOH 174 10/28/X1 OH 300-100 FMOH 175 10/28/X1 OH 300-100 FMOH 176 10/28/X1 OH 200-500 VMOH 177 10/28/X1 OH 300-100 FMOH 178 11/07/X1 Mat 100-1218 RM1 179 11/07/X1 Mat 100-1215 RM2 180 11/07/X1 Mat 100-1215 RM3 181 11/07/X1 Lab 150-221: LS 182 11/07/X1 Lab 150-221: MS 183 11/07/X1 Lab 150-221: HS 184 11/07/X1 OH 300-100 FMOH 185 11/07/X1 OH 300-100 FMOH 186 11/07/X1 OH 300-100 FMOH 187 11/07/X1 OH 200-500 VMOH VEND - PAY 101 13-700 202 13-710 303 13-720 1012 15-100 2024 15-100 2023 15-100 2057 14-100 1755 15-100 801 12-715 851 12-720 737 12-735 101 13-700 202 13-710 303 13-720 1012 15-100 2024 15-100 2023 15-100 2057 14-100 1755 15-100 801 12-715 851 12-720 737 12-735 101 13-700 202 13-710 303 13-720 1012 15-100 2024 15-100 2023 15-100 2057 14-100 1755 15-100 801 12-715 851 12-720 737 12-735 101 13-700 202 13-710 303 13-720 1012 15-100 2024 15-100 2023 15-100 2057 14-100 1755 15-100 801 12-715 851 12-720 737 12-735 101 13-700 202 13-710 303 13-720 1012 15-100 2024 15-100 2023 15-100 2057 14-100 1755 15-100 801 12-715 851 12-720 737 12-735 101 13-700 202 13-710 303 13-720 1012 15-100 2024 15-100 2023 15-100 2057 14-100 G H QTY UNIT TOTAL 1555 $ 10.000 $ 15,550.00 1395 $ 15.000 $ 20,925.00 825 $ 25.000 $20.625.00 1 ######### $ 62,500.00 1 ######### $50,000.00 1 ######### $ 18,750.00 10500 $ 1.875 $ 19,687.50 1 ######### $ 31,250.00 1000 $ 10.250 $ 10,250.00 785 $ 17.350 $ 13,619.75 630 $ 2.350 $ 1,480.50 1130 $ 10.000 $ 11,300.00 980 $ 15.000 $ 14,700.00 500 $ 25.000 $ 12,500.00 1 ######### $ 62,500.00 1 ######### $ 50,000.00 1 ######### $ 18,750.00 8000 $ 1.875 $ 15,000.00 1 ######### $ 31,250.00 1295 $ 10.250 $ 13,273.75 770 $ 17.350 $ 13,359.50 625 $ 2.350 $ 1,468.75 950 $ 10.000 $ 9,500.00 800 $ 15.000 $ 12,000.00 500 $ 25.000 $ 12,500.00 1 ######### $ 62,500.00 1 ######### $ 50,000.00 1 ######### $ 18,750.00 10800 $ 1.875 $ 20,250.00 1 ######### $ 31,250.00 1240 $ 10.250 $ 12,710.00 700 $ 17.350 $ 12,145.00 670 $ 2.350 $ 1,574.50 1120 $ 10.000 $11,200.00 900 $ 15.000 $ 13,500.00 805 $ 25.000 $ 20,125.00 1 ######### $ 62,500.00 1 ######### $ 50,000.00 1 ######### $ 18,750.00 8000 $ 1.875 $ 15,000.00 1 ######### $ 31,250.00 1350 $ 10.250 $ 13,837.50 775 $ 17.350 $ 13,446.25 700 $ 2.350 $ 1,645.00 900 $ 10.000 $ 9,000.00 1290 $ 15.000 $ 19,350.00 750 $ 25.000 $ 18,750.00 1 ######### $ 62,500.00 1 ######### $50,000.00 1 ######### $ 18,750.00 8950 $ 1.875 $ 16,781.25 1 ######### $ 31,250.00 1350 $ 10.250 $ 13,837.50 885 $ 17.350 $ 15,354.75 795 $ 2.350 $ 1,868.25 1600 $ 10.000 $ 16,000.00 1420 $ 15.000 $ 21,300.00 1020 $ 25.000 $25,500.00 1 ######### $ 62,500.00 1 ######### $ 50,000.00 1 ######### $ 18,750.00 11205 $ 1.875 $ 21.009.38 1 A B C D 1 DATI INPUGLA TYPE 187 11/07/X1 OH 200-500 VMOH 188 11/07/X1 OH 300-100 FMOH 189 11/14/X1 Mat 100-1215 RM1 190 11/14/X1 Mat 100-1218 RM2 191 11/14/X1 Mat 100-1215 RM3 192 11/14/X1 Lab 150-221: LS 193 11/14/X1 Lab 150-221: MS 194 11/14/X1 Lab 150-221 HS 195 11/14/X1 OH 300-100 FMOH 196 11/14/X1 OH 300-100 FMOH 197 11/14/X1 OH 300-100 FMOH 198 11/14/X1 OH 200-500 VMOH 199 11/14/X1 OH 300-100 FMOH 200 11/21/X1 Mat 100-1215 RM1 201 11/21/X1 Mat 100-1215 RM2 202 11/21/X1 Mat 100-1215 RM3 203 11/21/X1 Lab 150-221: LS 204 11/21/X1 Lab 150-221: MS 205 11/21/X1 Lab 150-221: HS 206 11/21/X1 OH 300-100 FMOH 207 11/21/X1 OH 300-100 FMOH 208 11/21/X1 OH 300-100 FMOH 209 11/21/X1 OH 200-500 VMOH 210 11/21/X1 OH 300-100 FMOH 211 11/28/X1 Mat 100-1215 RM1 212 11/28/X1 Mat 100-1215 RM2 213 11/28/X1 Mat 100-1215 RM3 214 11/28/X1 Lab 150-221: LS 215 11/28/X1 Lab 150-221: MS 216 11/28/X1 Lab 150-221: HS 217 11/28/X1 OH 300-100 FMOH 218 11/28/X1 OH 300-100 FMOH 219 11/28/X1 OH 300-100 FMOH 220 11/28/X1 OH 200-500 VMOH 221 11/28/X1 OH 300-100 FMOH 222 12/07/X1 Mat 100-1218 RM1 223 12/07/X1 Mat 100-1215 RM2 224 12/07/X1 Mat 100-1215 RM3 225 12/07/X1 Lab 150-221: LS 226 12/07/X1 Lab 150-221: MS 227 12/07/X1 Lab 150-221: HS 228 12/07/X1 OH 300-100 FMOH 229 12/07/X1 OH 300-100 FMOH 230 12/07/X1 OH 300-100 FMOH 231 12/07/X1 OH 200-500 VMOH 232 12/07/X1 OH 300-100 FMOH 233 12/14/X1 Mat 100-1218 RM1 234 12/14/X1 Mat 100-1218 RM2 235 12/14/X1 Mat 100-1215 RM3 236 12/14/X1 Lab 150-221: LS 237 12/14/X1 Lab 150-221: MS 238 12/14/X1 Lab 150-221: HS 239 12/14/X1 OH 300-100 FMOH 240 12/14/X1 OH 300-100 FMOH 241 12/14/X1 OH 300-100 FMOH 242 12/14/X1 OH 200-500 VMOH 243 12/14/X1 OH 300-100 FMOH 244 12/21/X1 Mat 100-1215 RM1 245 12/21/X1 Mat 100-1215 RM2 246 12/21/X1 Mat 100-1215 RM3 247 12/21/X1 Lab 150-221: LS 248 12/21/X1 Lab 150-221: MS E F G VEND PAY - QTY UNIT TOTAL 2057 14-100 11205 $ 1.875 $ 21,009.38 1755 15-100 1 ######### $ 31,250.00 801 12-715 1330 $ 10.250 $ 13,632.50 851 12-720 800 $ 17.350 $ 13,880.00 737 12-735 810 $ 2.350 $ 1,903.50 101 13-700 1610 $ 10.000 $ 16,100.00 202 13-710 1400 $ 15.000 $ 21,000.00 303 13-720 1100 $ 25.000 $ 27,500.00 1012 15-100 1 ######### $ 62,500.00 2024 15-100 1 ######### $ 50,000.00 2023 15-100 1 ######### $ 18,750.00 2057 14-100 11010 $ 1.875 $ 20,643.75 1755 15-100 1 ######### $ 31,250.00 801 12-715 1290 $ 10.250 $ 13,222.50 851 12-720 845 $ 17.350 $ 14,660.75 737 12-735 790 $ 2.350 $ 1,856.50 101 13-700 1600 $ 10.000 $ 16,000.00 202 13-710 1375 $ 15.000 $20,625.00 303 13-720 1050 $ 25.000 $26,250.00 1012 15-100 1 ######### $ 62,500.00 2024 15-100 1 ######### $50,000.00 2023 15-100 1 ######### $ 18,750.00 2057 14-100 11225 $ 1.875 $ 21,046.88 1755 15-100 ######### $ 31,250.00 801 12-715 1125 $ 10.250 $ 11,531.25 851 12-720 800 $ 17.350 $ 13,880.00 737 12-735 775 $ 2.350 $ 1,82125 101 13-700 1505 $ 10.000 $15,050.00 202 13-710 1200 $ 15.000 $ 18,000.00 303 13-720 995 $ 25.000 $ 24,875.00 1012 15-100 1 ######### $ 62,500.00 2024 15-100 1 ######### $ 50,000.00 2023 15-100 1 ######### $ 18,750.00 2057 14-100 11050 $ 1.875 $ 20,718.75 1755 15-100 1 ######### $ 31,250.00 801 12-715 1650 $ 10.250 $ 16,912.50 851 12-720 1500 $ 17.350 $ 26,025.00 737 12-735 800 $ 2.350 $ 1,880.00 101 13-700 2185 $ 10.000 $ 21,850.00 202 13-710 2500 $ 15.000 $ 37,500.00 303 13-720 1500 $ 25.000 $37,500.00 1012 15-100 1 ######### $ 62,500.00 2024 15-100 1 ######### $50,000.00 2023 15-100 1 ######### $ 18,750.00 2057 14-100 13000 $ 1.875 $ 24,375.00 1755 15-100 1 ######### $ 31,250.00 801 12-715 1490 $ 10.250 $ 15,272.50 851 12-720 1250 $ 17.350 $ 21,687.50 737 12-735 1150 $ 2.350 $ 2,702.50 101 13-700 1550 $ 10.000 $ 15,500.00 202 13-710 2000 $ 15.000 $30,000.00 303 13-720 1570 $ 25.000 $ 39,250.00 1012 15-100 1 ######### $ 62,500.00 2024 15-100 1 ######### $ 50,000.00 2023 15-100 1 ######### $ 18,750.00 2057 14-100 12500 $ 1.875 $ 23,437.50 1755 15-100 1 ######### $ 31,250.00 801 12-715 1610 $ 10.250 $ 16,502.50 851 12-720 1275 $ 17.350 $ 22,121.25 737 12-735 1120 $ 2.350 $ 2,632.00 101 13-700 3610 $ 10.000 $ 36,100.00 202 13-710 2550 $ 15.000 $ 38,250.00 A B C D 1 DATI INPU GLAL TYPE 247 12/21/X1 Lab 150-221: LS 248 12/21/X1 Lab 150-221: MS 249 12/21/X1 Lab 150-221: HS 250 12/21/X1 OH 300-100 FMOH 251 12/21/X1 OH 300-100 FMOH 252 12/21/X1 OH 300-100 FMOH 253 12/21/X1 OH 200-500 VMOH 254 12/21/X1 OH 300-100 FMOH 255 12/28/X1 Mat 100-1215 RM1 256 12/28/X1 Mat 100-1215 RM2 257 12/28/X1 Mat 100-1215 RM3 258 12/28/X1 Lab 150-221: LS 259 12/28/X1 Lab 150-221: MS 260 12/28/X1 Lab 150-221: HS 261 12/28/X1 OH 300-100 FMOH 262 12/28/X1 OH 300-100 FMOH 263 12/28/X1 OH 300-100 FMOH 264 12/28/X1 OH 200-500 VMOH 265 12/28/X1 OH 300-100 FMOH 266 E F G H VEND - PAY : QTY UNIT TOTAL 101 13-700 3610 $ 10.000 $ 36,100.00 202 13-710 2550 $ 15.000 $ 38,250.00 303 13-720 2100 $ 25.000 $ 52,500.00 1012 15-100 1 ######### $ 62,500.00 2024 15-100 1 ######### $ 50,492.25 2023 15-100 1 ######### $ 18,750.00 2057 14-100 12050 $ 1.875 $ 22,593.75 1755 15-100 1 ######### $ 31,250.00 801 12-715 1605 $ 10.250 $16,451.25 851 12-720 1270 $ 17.350 $ 22,034.50 737 12-735 1105 $ 2.350 $ 2,596.75 101 13-700 2600 $ 10.000 $ 26,000.00 202 13-710 2350 $ 15.000 $35,250.00 303 13-720 2110 $ 25.000 $ 52,750.00 1012 15-100 1 ######### $ 62,500.00 2024 15-100 1 ######### $ 50,000.00 2023 15-100 1 ######### $ 18,750.00 2057 14-100 12000 $ 1.875 $ 22,500.00 1755 15-100 ######### $ 31,250.00 Sacramento Division Statement of Income For the Quarter Ended March 31, 20X2 Sacramento Division Statement of Income For the Quarter Ended June 30, 20X2 Sales revenue $ 13,125,125 Less: Variable Cost of Goods Sold $ 6,110,750 Less: Variable SG&A $ 794,325 Contribution Margin $ 6,220,050 Less: Fixed Costs Fixed Manufacturing Expense $ 2,125,000 Fixed Selling and Administrative Expense $ 1,231,250 Operating Income $ 2,863,800 Sales revenue $ Less: Variable Cost of Goods Sold $ Less: Variable SG&A $ Contribution Margin $ Less: Fixed Costs Fixed Manufacturing Expense $ Fixed Selling and Administrative Expense $ Operating Income $ 18,750,125 11,730,059 1,010,066 6,010,000 2,125,000 1,231,250 2,653,750 Sacramento Division Statement of Income For the Quarter Ended September 30, 20X2 Sacramento Division Statement of Income For the Quarter Ended December 31, 20X2 Sales revenue $ 16,785,750 Less: Variable Cost of Goods Sold $ 9,785,600 Less: Variable SG&A $ 1,138,150 Contribution Margin $ 5,862,000 Less: Fixed Costs Fixed Manufacturing Expense $ 2,125,000 Fixed Selling and Administrative Expense $ 1,231,250 Operating Income $ 2,505,750 Sales revenue $ 13,839,000 Less: Variable Cost of Goods Sold $ 5,050,635 Less: Variable SG&A $ 780,415 Contribution Margin $ 8,007,950 Less: Fixed Costs Fixed Manufacturing Expense $ 2,125,000 Fixed Selling and Administrative Expense $ 1,231,250 Operating Income $ 4,651,700
