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Matrix Cosmetic
Matrix Cosmetic
volumes of sales
Indirect Fixed costs allocation rate 40.000 by units sold
COSVANI COSLAVI COSMENTI TOTAL
Sales units 2,000 1,000 3,000 6,000
IFC 80,000 40,000 120,000 240,000
Full cost 180,000 240,000 420,000 840,000
Profit -50,000 60,000 0 10,000
sales revenues
Indirect Fixed costs allocation rate 0.282 as a % of sales
COSVANI COSLAVI COSMENTI TOTAL
sales revenues 130,000 300,000 420,000 850,000
IFC 36,706 84,706 118,588 240,000
Full cost 136,706 284,706 418,588 840,000
Profit -6,706 15,294 1,412 10,000
contribution margin
Indirect Fixed costs allocation rate 0.608 as a % of contrib margin
CM 55,000 140,000 200,000 395,000
IFC 33,418 85,063 121,519 240,000
Full cost 133,418 285,063 421,519 840,000
Profit -3,418 14,937 -1,519 10,000