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  • Cost Volume Profit Analysis

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    Rachel Fuentes
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    This document provides information to calculate break even point for a business that started in 2008, including average selling price of ₱70, total sales of ₱108,150, variable costs of ₱74,160, contribution margin of ₱33,990, and fixed costs of ₱34,000 resulting in an operating income of ₱-10. It also lists the direct material, direct labor, variable overhead costs that make up the variable cost of ₱48 per unit which is 69% of the average selling price.

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    This document provides information to calculate break even point for a business that started in 2008, including average selling price of ₱70, total sales of ₱108,150, variable costs of ₱74,160, contribution margin of ₱33,990, and fixed costs of ₱34,000 resulting in an operating income of ₱-10. It also lists the direct material, direct labor, variable overhead costs that make up the variable cost of ₱48 per unit which is 69% of the average selling price.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    Download as xlsx, pdf, or txt
    18 views2 pages

    Cost Volume Profit Analysis

    Uploaded by

    Rachel Fuentes
    This document provides information to calculate break even point for a business that started in 2008, including average selling price of ₱70, total sales of ₱108,150, variable costs of ₱74,160, contribution margin of ₱33,990, and fixed costs of ₱34,000 resulting in an operating income of ₱-10. It also lists the direct material, direct labor, variable overhead costs that make up the variable cost of ₱48 per unit which is 69% of the average selling price.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 2

    Gathered Information a.

    Break Even in number


    1 Started Business: 2008 in Peso
    Ave Selling Price ₱ 70.00 Sales ₱ 108,150.00
    Tax Rate 40% Variable Cost ₱ 74,160.00
    Variable Expenses Contribution Margin ₱ 33,990.00
    Direct Material ₱ 28.00 Fixed Cost ₱ 34,000.00
    Direct Labor ₱ 12.00 Operating Income ₱ -
    variable Overhead ₱ 8.00
    Total ₱ 48.00

    Total Fixed Cost


    Selling ₱ 10,000.00
    Administrative ₱ 24,000.00
    ₱ 34,000.00
    one unit Percentage
    ₱ 70.00 100%
    ₱ 48.00 69%
    ₱ 22.00 31%

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