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    Formula: (Individual Sales/total Sales) No of Sales in Units. No of Sales in Unit Per Product

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    Chris Marasigan
    The document contains information on multiple products' sales, costs, contribution margins, and calculations to determine break-even points. It provides sales, variable costs, contribution margins, and fixed costs on a per unit and total basis for various products. It also includes sales mix percentages and calculations to determine weighted average contribution margins and break-even points in units sold.

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    Formula: (Individual Sales/total Sales) No of Sales in Units. No of Sales in Unit Per Product

    Uploaded by

    Chris Marasigan
    23 views6 pages
    The document contains information on multiple products' sales, costs, contribution margins, and calculations to determine break-even points. It provides sales, variable costs, contribution margins, and fixed costs on a per unit and total basis for various products. It also includes sales mix percentages and calculations to determine weighted average contribution margins and break-even points in units sold.

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    The document contains information on multiple products' sales, costs, contribution margins, and calculations to determine break-even points. It provides sales, variable costs, contribution margins, and fixed costs on a per unit and total basis for various products. It also includes sales mix percentages and calculations to determine weighted average contribution margins and break-even points in units sold.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    23 views6 pages

    Formula: (Individual Sales/total Sales) No of Sales in Units. No of Sales in Unit Per Product

    Uploaded by

    Chris Marasigan
    The document contains information on multiple products' sales, costs, contribution margins, and calculations to determine break-even points. It provides sales, variable costs, contribution margins, and fixed costs on a per unit and total basis for various products. It also includes sales mix percentages and calculations to determine weighted average contribution margins and break-even points in units sold.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 6

    Formula:

    (Individual sales/Total sales) * No of Sales in Units.= No of Sales in Unit per product


    Sales 3,600,000 100% 2,730,000

    Less: Variable Cost 960,000 27% 728,000

    = Contribution Margin 2,640,000 73% 2,002,000

    Less: Fixed cost 2,000,000 2,000,000

    = Net Income/ Net Loss 640,000 2,000

    120 units of iphone 30,000 each

    Variable 8,000

    22,000 CM per unit.

    2,000,000/22,000=

    91*
    Marpet sell an eye shadow palette for 1,050 with variable cost per unit 630. Total fixed cost 630,000. Unit sold 1000

    Sales per unit= 1050 Variable per unit= 630 Contribution Margin per unit= 420

    Sales (sales per unit* unit sold) 1,050,000 1,575,000

    Less: Variable Cost (variable cost per unit* unit sold) 630,000 945,000

    Contribution Margin (sales-variable cost) (contribution margin per unit) 420,000 630,000

    Less: Fixed Cost 630,000 630,000

    Net Income/Loss (210,000) 0

    Fixed Cost/ Contribution Margin Per Unit=

    630,000/ 420= 1,500

    Percentage Product A Per Unit Total


    100 Sales 250 1,450,000
    39 Variable Cost 97.5 565,500
    61 Contribution Margin 152.5 884,500
    Fixed Cost 300,000
    Net income/ Loss

    Unit sold: 5,800


    Percentage Unit Data Per Unit Total
    Sales 250 937,500
    Variable Cost 170 637,500
    Contribution Margin 80 300,000
    Fixed Cost 300,000
    Net income/ Loss 0

    300,000/ 80= 3,750

    Percentage Unit Data Per Unit Total


    Sales 250 1,093,750
    Variable Cost 170 743,750
    Contribution Margin 80 350,000
    Fixed Cost 300,000
    Net income/ Loss 50,000

    300,000+ 50,000/ 80= 4375


    Sales Mix

    2,000

    Eyeshadow palette 1,500 (75%) foundation 500 (25%)

    Unit Data Eyeshadow Palette (A) Foundation (B)


    Selling Price 1,000 500
    Variable Cost 500 300
    Contribution Margin 500 200
    Fixed Cost 425,000 425,000

    750 250

    375,000 50,000

    [CMPU x Percentage (A)] + [CMPUx Percentage (B)]=

    (500*0.75) + (200*0.25) = 425

    1000
    Product A B C
    Sales Price per Unit $15 $21 $36
    Variable Cost per
    $9 $14 $19
    Unit
    Sales Mix Percentage 20% 20% 60%
    Total Fixed Cost $40,000
    625 625 1875

    CM per unit A B C

    6 7 17

    3,750 4,375 31,875

    Weighted Average Contribution Margin 12.8

    Sold units=3,125

    40,000

    Sold units= 6,250

    A B C

    1,250 1,250 3,750

    7,500 8.750 63,750

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