Product Information Unit Sales Price Units Manufactured and Sold Sales Mix (% of total units sold) Vary with Unit Costs Direct Material Direct Labor Other Vary-with-Unit Costs Total Vary with Unit Costs Break Even Analysis Contribution Margin Per Unit Break Even Point in Units/Product Break Even in Sales Dollars WB500 $325.00 5190 60% WB500 $96.79 $42.00 $16.84 $155.63 WB500 $158.00 1107 $359,933.26 WB660 $480.00 3425 40% WB660 $150.99 $56.00 $18.22 $225.21 WB660 $237.99 735 $352,910.42 Fixed Costs Vary-with-Revenue Costs Sales Commissions Weighted Average Contribution Margin Break Even Units (weighted) Break Even Variable Costs Direct Material Direct Labor Other Vary-with-Unit Costs Sales Commissions Total Variable Costs Break Even Contribution Margin Break Even Profit Before Tax $174,977.40 3.5% $189.80 922 $0.00

Product Information Unit Sales Price Units Manufactured and Sold Sales Mix (% of total units sold) Vary with Unit Costs Direct Material Direct Labor Other Vary-with-Unit Costs Total Vary with Unit Costs Break Even Analysis Contribution Margin Per Unit Break Even Point in Units/Product Break Even in Sales Dollars WB500 $325.00 5190 60% WB500 $96.79 $42.00 $16.84 $155.63 WB500 $158.00 1107 $359,933.26 WB660 $480.00 3425 40% WB660 $150.99 $56.00 $18.22 $225.21 WB660 $237.99 735 $352,910.42 Fixed Costs Vary-with-Revenue Costs Sales Commissions Weighted Average Contribution Margin Break Even Units (weighted) Break Even Variable Costs Direct Material Direct Labor Other Vary-with-Unit Costs Sales Commissions Total Variable Costs Break Even Contribution Margin Break Even Profit Before Tax $174,977.40 3.5% $189.80 922 $0.00

Managerial Accounting: The Cornerstone of Business Decision-Making

7th Edition

ISBN:9781337115773

Author:Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger

Publisher:Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger

Chapter7: Cost-volume-profit Analysis

Section: Chapter Questions

Problem 46E: Lotts Company produces and sells one product. The selling price is 10, and the unit variable cost is...

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