A.

CONTRUTION MARGIN 45
B.
CONTRIBUTION MARGIN RATIO 0.25
C.
BREAK-EVEN POINT IN UNIT 12.5
D.
BREAK-EVEN POINT IN DOLLAR 2250
SALE 8,000,000
VARIABLE COST 5,600,000
CONTRIBUTION MARGIN 2,400,000
FIXED COST 562,500
INCOME PRETAXE 1,837,500
TAX 367,500
INCOME BEFORE TAX 1,470,000
SALE
VARIANCE COST
CONTRIBUTION MARGIN
FIXED COST
INCOME PRETAX
TAX

A SALE CONTRIBUTION
VARIABLE COST 17000000 5000000 12000000
NET INC CONTRIBUTION
FIED COST 1250000 5000000 3750000
CONTRIBUTIN MARGIN 45
1
BREAK EVEN POINT IN UNIT 7200

BREAK EVEN POINT IN SALE DOLLA 1620000

EX21.17 0.2
1 486000 2430000

2 324000 1620000
 1
SALES 2,160,000
VARIABLE 1,641,600
CONTRINUTION MARGIN 518,400
FIXED 364,500
PRETAX INCOME 153,900
 1
CONTRIBUION MARGIN PER UNIT 60
2
CONTRIBUION MARGIN RATIO 0.25
3
BREAK EVEN POINT IN UNIT 5400
4
BREAK EVEN POINT IN SALES DOLLARS 1296000
SALES 2475000
VARIABLE 1980000
CONTRIBUTION MARGIN 495000
FIXED COST 324000
AD EXPESES 81000
PRETAX INCOME 90000
 1
SELLING PRICE 2600
2
VARIABLE COST 1700 900
3
BREAK EVEN POINT 1000 900
4
WINDOW 8000
DOOR 2000
 1
SELLING 1175
2
VARIABL 575 600
3
BREAK 30
4
EASY 3000
MODERATE 1800
BUSINESS 1200
 1 50
BREAK EVEN POINT 1,250,000 40
2 50
BREAK EVEN POINT 1,125,000 20
3
SALE 1,000,000
VARIABLE 400,000
CONTRIBUTION MARGIN 600,000
FIXED COST 450,000
PRETAX INCOME 150,000
4
SALE 1,083,333
VARIABLE 433,333 21,667
CONTRIBUTION MARGIN 650,000
FIXED COST 450,000
PRETAX INCOME 200,000
5
 1 T P
BREAK EVEN DOLLAR 2,976,744 SALE 40 40
2 VARIABLE 32 5
SALE 1,200,000 1,200,000
VARIABLE 960,000 150,000
CONTRIBUTION MARGIN 240,000 1,050,000
FIXED COST 125,000 1,475,000
PRETAX INCOME 115,000 - 425,000
TAX 36,800 - 136,000
AFTER TAX 78,200 - 289,000
3
SALE 2,400,000 2,400,000
VARIABLE 1,920,000 300,000
CONTRIBUTION MARGIN 480,000 2,100,000
FIXED COST 125,000 1,475,000
PRETAX INCOME 355,000 625,000
TAX 113,600 200,000
AFTER TAX 241,400 425,000
80
37
43
 2 1
SALE 370 370
VARIABLE 150 248
CONTRIBUTION 220 122
BREAK EVEN POINT 1363.636 BREAK EVEN POINT 2049.18