solve the boxes handout 1 and 2

1.the math is called cvp analysis 2.example of math is given below

3.facing problem solving handout 1 and 2 boxes

cvp- cost volume profit

Example Handent One Gross Sales 511k Gross Var %Sales Sales 1 204k PU Var 12 % Var CM 0.4 307k Number 17k 17k 17k 17K 12 0.4 0.4 307k 307k 17k 204k 0.4 204k 12 511k 0.4 307k 0.4 0. 4307k 0.4) 307k 307k 307k 307k PU Cont%CM Fixed NI 18 0.6 216k91k 18 0.6 91k 91k 91k 18 0.6 216k 0.6 216k 216k 216k 216k 216k 216k 0.6 216k 18 0.6 216k 0.6 216k 0.6 216k 216k 18 0.6 216k 0.6 216k 18 0.6 216k 216k 0. 6 216k 204k 204k 12 0.4 307k 307k 204k 18 307 511k 511k 511k -511k 0.4 0.6 915 12 0.4 307k. 1204k 511k 18 18 0.6 216k 0.6 17k 12 0.4 0.4 17k 17K 0.4 511k i 30 0.6 511k 2 tondout Tuo Gross Sales Var 511k 0.4 511k 232 TPUT Var PU % TT Gross %Sales Sales Var CM PU Cont%CM Fixed NI Number 30 1 2044 12 0.4 3076 18 0.6 216k | 91k 176 17 0.6 916 17k 12 0.4 91k 16k 91 17K 305k 18 0.6 216k 307k 0.5 216k 17k 204k 0.5 216k 17k 0.4 | 307k| 216k 204k 215k 25 0.4 307 216k 0.4 307 216k 18k 309 0.6 216k 17k 307k 0.6 216 15 307k 0.6 216 2074 | 12 | 0.6 216k | 2044 12 0.4 210k 310k 18 0.6 216 307K 0.6 216k 204k 0.6 216k 0.6 216k 307k 0.3 216k 0.4 91k 24 511k 511k 510k 511k 0.6 91k 511k 1204k 12 0.4 307k 18 18 0.6 216k 0.6 18 15k 13k 11k 511k 511k 0,4 34 40 20,4 PU # 150,00 13.6 GROSS Unit % Sp 510,000 100 V 204,000 CM 306,000 Fix 216,00 NI 90,000 Sales: 510,000 100 VC: 204,000 CM: 306,00060 Fix: 216,000 NI: 90,000 Sp=360,000 V=144,00 CM=216,000 FE= 216,000 N=0 105,88 units Level of Production is @ 15,000 Find : 1 B E Point in units; 216,000/20.4=1058 2. BE point in sales : 216,000/0.6=360,000 3.. Contribution Margin Ratio:: or leverage : 306,000/90,000=3.4 4.. If sales increased by 10%, how much does Net Income Increase? . Show the work : 10% x 3.4-0.34 x 90,000-30.600 If 10 percent increase plu % # New net income old net income SP=561000 34 100 16,500 Old net income V=224,400 13.6 40 120.600-90,000 CM=336600 20.4 60 90,000 Fix-216,000 =30,600/90,000=0.34 $ NI-120,600 Example Handent One Gross Sales 511k Gross Var %Sales Sales 1 204k PU Var 12 % Var CM 0.4 307k Number 17k 17k 17k 17K 12 0.4 0.4 307k 307k 17k 204k 0.4 204k 12 511k 0.4 307k 0.4 0. 4307k 0.4) 307k 307k 307k 307k PU Cont%CM Fixed NI 18 0.6 216k91k 18 0.6 91k 91k 91k 18 0.6 216k 0.6 216k 216k 216k 216k 216k 216k 0.6 216k 18 0.6 216k 0.6 216k 0.6 216k 216k 18 0.6 216k 0.6 216k 18 0.6 216k 216k 0. 6 216k 204k 204k 12 0.4 307k 307k 204k 18 307 511k 511k 511k -511k 0.4 0.6 915 12 0.4 307k. 1204k 511k 18 18 0.6 216k 0.6 17k 12 0.4 0.4 17k 17K 0.4 511k i 30 0.6 511k 2 tondout Tuo Gross Sales Var 511k 0.4 511k 232 TPUT Var PU % TT Gross %Sales Sales Var CM PU Cont%CM Fixed NI Number 30 1 2044 12 0.4 3076 18 0.6 216k | 91k 176 17 0.6 916 17k 12 0.4 91k 16k 91 17K 305k 18 0.6 216k 307k 0.5 216k 17k 204k 0.5 216k 17k 0.4 | 307k| 216k 204k 215k 25 0.4 307 216k 0.4 307 216k 18k 309 0.6 216k 17k 307k 0.6 216 15 307k 0.6 216 2074 | 12 | 0.6 216k | 2044 12 0.4 210k 310k 18 0.6 216 307K 0.6 216k 204k 0.6 216k 0.6 216k 307k 0.3 216k 0.4 91k 24 511k 511k 510k 511k 0.6 91k 511k 1204k 12 0.4 307k 18 18 0.6 216k 0.6 18 15k 13k 11k 511k 511k 0,4 34 40 20,4 PU # 150,00 13.6 GROSS Unit % Sp 510,000 100 V 204,000 CM 306,000 Fix 216,00 NI 90,000 Sales: 510,000 100 VC: 204,000 CM: 306,00060 Fix: 216,000 NI: 90,000 Sp=360,000 V=144,00 CM=216,000 FE= 216,000 N=0 105,88 units Level of Production is @ 15,000 Find : 1 B E Point in units; 216,000/20.4=1058 2. BE point in sales : 216,000/0.6=360,000 3.. Contribution Margin Ratio:: or leverage : 306,000/90,000=3.4 4.. If sales increased by 10%, how much does Net Income Increase? . Show the work : 10% x 3.4-0.34 x 90,000-30.600 If 10 percent increase plu % # New net income old net income SP=561000 34 100 16,500 Old net income V=224,400 13.6 40 120.600-90,000 CM=336600 20.4 60 90,000 Fix-216,000 =30,600/90,000=0.34 $ NI-120,600