Developer Express Inc.
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| Amounts shown in U.S. dollars | |||||||||||||
| SALES | |||||||||||||
| Sales price per unit | $150.00 | ||||||||||||
| Sales volume per period (units) | 1,000 | ||||||||||||
| Total sales | $150,000.00 | ||||||||||||
| VARIABLE COSTS | |||||||||||||
| Commission per unit | $4.00 | ||||||||||||
| Direct material per unit | $87.00 | ||||||||||||
| Shipping per unit | $5.00 | ||||||||||||
| Supplies per unit | $1.20 | ||||||||||||
| Other variable costs per unit | $3.40 | ||||||||||||
| Variable costs per unit | $100.60 | ||||||||||||
| Total variable costs | $100,600.00 | ||||||||||||
| Unit contribution margin | 49.40 | ||||||||||||
| Gross margin | $49,400.00 | ||||||||||||
| FIXED COSTS PER PERIOD | |||||||||||||
| Administrative costs | $15,000.00 | ||||||||||||
| Insurance | $12,000.00 | ||||||||||||
| Property tax | $1,800.00 | ||||||||||||
| Rent | $8,000.00 | ||||||||||||
| Other fixed costs | $750.00 | ||||||||||||
| Total fixed costs per period | $37,550.00 | ||||||||||||
| Net profit (loss) | $11,850.00 | ||||||||||||
| Results breakeven point (units): | 760.12 | ||||||||||||
| SALES VOLUME ANALYSIS: | |||||||||||||
| Sales volume per period (units) | 0 | 100 | 200 | 300 | 400 | 500 | 600 | 700 | 800 | 900 | 1,000 | ||
| Sales price per unit | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | ||
| Fixed costs per period | $37,550.00 | $37,550.00 | $37,550.00 | $37,550.00 | $37,550.00 | $37,550.00 | $37,550.00 | $37,550.00 | $37,550.00 | $37,550.00 | $37,550.00 | ||
| Variable costs | $0.00 | $10,060.00 | $20,120.00 | $30,180.00 | $40,240.00 | $50,300.00 | $60,360.00 | $70,420.00 | $80,480.00 | $90,540.00 | $100,600.00 | ||
| Total costs | $37,550.00 | $47,610.00 | $57,670.00 | $67,730.00 | $77,790.00 | $87,850.00 | $97,910.00 | $107,970.00 | $118,030.00 | $128,090.00 | $138,150.00 | ||
| Total sales | $0.00 | $15,000.00 | $30,000.00 | $45,000.00 | $60,000.00 | $75,000.00 | $90,000.00 | $105,000.00 | $120,000.00 | $135,000.00 | $150,000.00 | ||
| Net profit (loss) | ($37,550.00) | ($32,610.00) | ($27,670.00) | ($22,730.00) | ($17,790.00) | ($12,850.00) | ($7,910.00) | ($2,970.00) | $1,970.00 | $6,910.00 | $11,850.00 | ||
