Capacity Utilization = 90%

Current Sales = 4,700,000.00

Fixed Asset = 385,000.00

Fixed Assets/Sales Ratio = 8.19%

Full Capacity Sales = 4,700,000/90% = 5,222,222.00

Full Capacity Fixed Assets/Sales ratio = 7.37%

Current Asset/Sales ratio = 17.49%

Growth Full capacity

Sales Level Sales
Rate sales

Current Sales 0% 4,700,000.00 $ -

Capacity Sales growth 11% 5,222,222.00 522,222.00
25% 5,875,000.00 522,222.00
30% 6,110,000.00 522,222.00
35% 6,345,000.00 522,222.00
40% 6,580,000.00 522,222.00

Ao/So (full) 25.68%

Net Margin 4.68%
Retention Rate 60%
 Sales
exceeding Full EFN
capacity

$ - (70,276.00)
652,778.00 54,929.00
887,778.00 100,002.80
1,122,778.00 145,076.60
1,357,778.00 190,150.40