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    CMC Company Fixed and Variable Cost 2014 2015 2016 2017 2018 Variable Cost

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    Ma Therese Abringe
    The document shows the fixed and variable costs for CMC Company from 2014 to 2018. Variable costs include direct materials and factory overhead, while fixed costs include direct labor, salaries, utilities, rent, and depreciation. The contribution margin, which is sales minus variable costs, increased each year as did net profit. The break-even point, which is the number of units that must be sold to cover fixed costs, also increased annually ranging from 32,400 units in 2014 to 35,082 units in 2018.

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    CMC Company Fixed and Variable Cost 2014 2015 2016 2017 2018 Variable Cost

    Uploaded by

    Ma Therese Abringe
    18 views3 pages
    The document shows the fixed and variable costs for CMC Company from 2014 to 2018. Variable costs include direct materials and factory overhead, while fixed costs include direct labor, salaries, utilities, rent, and depreciation. The contribution margin, which is sales minus variable costs, increased each year as did net profit. The break-even point, which is the number of units that must be sold to cover fixed costs, also increased annually ranging from 32,400 units in 2014 to 35,082 units in 2018.

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    The document shows the fixed and variable costs for CMC Company from 2014 to 2018. Variable costs include direct materials and factory overhead, while fixed costs include direct labor, salaries, utilities, rent, and depreciation. The contribution margin, which is sales minus variable costs, increased each year as did net profit. The break-even point, which is the number of units that must be sold to cover fixed costs, also increased annually ranging from 32,400 units in 2014 to 35,082 units in 2018.

    Copyright:

    Attribution Non-Commercial (BY-NC)
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    18 views3 pages

    CMC Company Fixed and Variable Cost 2014 2015 2016 2017 2018 Variable Cost

    Uploaded by

    Ma Therese Abringe
    The document shows the fixed and variable costs for CMC Company from 2014 to 2018. Variable costs include direct materials and factory overhead, while fixed costs include direct labor, salaries, utilities, rent, and depreciation. The contribution margin, which is sales minus variable costs, increased each year as did net profit. The break-even point, which is the number of units that must be sold to cover fixed costs, also increased annually ranging from 32,400 units in 2014 to 35,082 units in 2018.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 3

    CMC Company

    Fixed and Variable cost

    Variable Cost
    Direct Materials
    Factory Overhead(Except
    deprecition)
    Total
    Fixed Cost
    Direct Labor
    Factory Overhead(Deprecition)
    Salaries & wages (G&A)
    SSS Contribution
    Philhealth Contribution
    Pag-Ibig Contribution
    13th Month pay
    Rent Expense
    Utilities Expense
    Repairs and maintenance
    Deprecition-Furniture&Fixtures
    Depreciation- Equipments
    Taxes and licenses
    Office supplies Expense
    Miscellaneous expense
    Salaries & wages (Selling)
    SSS Contribution
    Philhealth Contribuiton
    Pag-Ibig Contribution
    13th Month Pay
    Advertising Expense
    Freight Out
    Total

    2014

    2015

    2016

    2017

    2018

    717,321.42

    797,948.36

    887,637.76

    987,408.24

    1,098,392.93

    336,098.14
    1,053,419.56

    351,481.25
    1,149,429.61

    374,060.24
    1,261,698.00

    399,898.40
    1,387,306.64

    426,534.26
    1,524,927.19

    102,240.00
    5,465.48
    444,480.00
    20,408.40
    4,200.00
    6,844.80
    28,520.00
    139,285.71
    23,474.06
    10,316.96
    2,357.14
    4,764.29
    12,300.00
    7,620.54
    2,455.36
    102,240.00
    7,328.40
    1,200.00
    2,044.80
    8,520.00
    18,356.43
    4,285.71
    856,468.08

    105,360.00
    5,465.48
    457,920.00
    20,832.00
    4,200.00
    7,051.20
    29,380.00
    140,357.14
    24,178.28
    1,430.04
    2,357.14
    4,764.29
    4,013.55
    7,849.15
    2,529.02
    105,360.00
    7,752.00
    1,200.00
    2,107.20
    8,780.00
    6,056.77
    4,414.29
    847,997.54

    108,480.00
    5,465.48
    471,360.00
    20,832.00
    4,500.00
    7,257.60
    30,240.00
    141,428.57
    24,903.62
    1,472.95
    2,357.14
    4,764.29
    4,109.33
    8,084.63
    2,604.89
    108,480.00
    7,752.00
    1,350.00
    2,169.60
    9,040.00
    5,054.43
    4,546.71
    867,773.24

    111,600.00
    5,465.48
    484,800.00
    21,255.60
    4,500.00
    7,464.00
    31,100.00
    142,500.00
    25,650.73
    1,517.13
    2,357.14
    4,764.29
    4,171.63
    8,327.17
    2,683.04
    111,600.00
    8,175.60
    1,350.00
    2,232.00
    9,300.00
    3,877.23
    4,683.12
    887,774.14

    114,720.00
    5,465.48
    498,240.00
    21,255.60
    4,650.00
    7,670.00
    31,960.00
    143,571.43
    26,420.26
    1,562.65
    2,357.14
    4,764.29
    4,240.73
    8,576.98
    2,763.53
    114,720.00
    8,175.60
    1,350.00
    2,294.00
    9,560.00
    2,737.40
    4,823.61
    907,158.69

    CMC Company
    CONTRIBUTION MARGIN & BREAK EVEN POINT

    2014

    Sales
    Variable Cost
    Contribution
    Margin
    Fixed Cost
    Net Profit

    2015

    2017

    2018

    Total

    Per unit

    Total

    Per
    unit

    Total

    Per
    unit

    Total

    Per unit

    Total

    Per unit

    2,243,572
    1,053,420

    48.38
    21.95

    2,377,301
    1,149,430

    47.47
    22.17

    2,596,489
    1,261,698

    48.00
    22.54

    2,839,362
    1,387,307

    48.60
    22.94

    3,104,996
    1,524,927

    49.21
    23.35

    1,190,153
    856,468
    333,685

    26.43
    17.84
    8.59

    1,227,872
    847,998
    379,874

    25.29
    16.36
    8.94

    1,334,791
    867,773
    467,017

    25.47
    15.50
    9.97

    1,452,056
    887,774
    564,281

    25.66
    14.68
    10.98

    1,580,069
    907,159
    672,910

    25.86
    13.89
    11.97

    Ratio

    Formula

    Break-even point(units)

    Total Fixed Cost


    Contribution margin per unit

    CM per unit

    2016

    Unit selling price-Unit variable Cost

    2014

    2015

    2016

    2017

    2018

    856,468.08
    26.43

    847,997.54
    25.30

    867,773.24
    25.46

    887,774.14
    25.66

    907,158.69
    25.86

    32,400.54

    33,521.19

    34,077.84

    34,602.42

    35,081.73

    48.38
    21.95

    47.47
    22.17

    48.00
    22.54

    48.60
    22.94

    49.21
    23.35

    26.43

    25.30

    25.46

    25.66

    25.86

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