X Cut . Aurosum - AYO copy Calibri V11 VAA = = = BIU. N A EEE For Wrap Text Merge & Center. General $ . % Paste Bad Neutral * Normal Conditional Format as Good Formatting Table Styles Insert Delete Format Format Painter Clipboard Clear Sort & Find & Filter - Select Editing Alignment Cells G24 - X f Sales comissions (D) L I K L M N O P Q . 1 Prepare a Master Operating Budget for the First Quarter Bura Pizza Target Market: adult learners, timestarved, poor time management Feb April Total Que 5 6 Sales: Units (B) 127,500 Price/units $ 40,000 9.50 380,000 $ $ 42.500 9.50 403.750 $ $ 45,000 9.50 427,500 Average Sales Price/unit (A) witd. X Sales average 10.50 50% $ 5.25 8.50 S $ 4,25 100% S 9.50 Total Sales Revenue $ Sales Price (all 2 topping: Large $ Medium $ 1.211.250 (A) Input the planned product mix (B) input the forecast sale volume (C) Input the number of pizza made per hour (D) Input the sales commission as a % of revenue (E) Input the sales manager's salary (F) input the office manager's salary (G) Calculate the breakeven point in sales units (H) Calculate the sales units needed to reach a $200,000 net income target $ 7.55 0.90 8.45 41.900 1.05 11.0% 7.55 $ 0.90 8.45 $ 44.519 $ 1.05 $ 11.0% Direct Labor (C) efficiency rate as minutes per pizza hourly labor cost plus fringe benefits $ Total direct labor per pizza $ $ $ S 10 Variable Costs (stated as per unit) 11 Production 12 Selling Total Variable Costs per unit Contribution Margin CM per units CM Ratio 17 Fixed Costs 18 Selling (E) 19 Administration (F) Total Fixed Costs 7.55 0.90 8.45 47,138 105 11.096 1,077,694 133.556 25 12.00 5.00 S 0.25 $ $ 50,000 60.000 110,000 52,500 63.000 115,500 55,125 $ 66.150 121,275 S 157,625 189,150 346,775 Direct Materials: Dough $ cheese toppings caffinated tomato sauce Boxes Total direct material per pizzas 0.50 0.75 $ $ 1.00 0.05 2.55 Net Income (68.100) $ (70.981) S (74,138) S (213.219) 24 Breakeven Point in sales units 16.017 (G) Sales comissions (D) Total Variable Selling Expenses per pizza $ 0.90 26 Sales units for a Target Profit of $200,000 45.222 (H) Operating Budget Cash Budget Variances Decisions Capital Display Settings F -- + 015 > Calibri V11 VAA - AutoSum - AYO Wrap Text X Cut Copy Format Painter Clipboard v & Calibri V11 VAA - AutoSum - AYO Wrap Text X Cut Copy Format Painter Clipboard v &