Contribution Income Analysis
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Contribution Income Analysis |
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| Use this spreadsheet to prepare a contribution margin income statement. The contribution margin is found by subtracting all variable costs from revenue (sales). Shaded cells have formulas…careful! After you enter your numbers check the Break-Even Chart below. | |||||||||||||||
| Price Per Unit | $7.26 | ||||||||||||||
| Number of Units Sold | 10000 | ||||||||||||||
| Total Sales | $72,600 | 100% | |||||||||||||
| Less: Variable Production Costs | $31,040 | 43% | |||||||||||||
| Less: Variable Selling Costs | $18,480 | 25% | |||||||||||||
| Total Variable Costs | $49,520 | 68% | $4.95 | Per Unit | |||||||||||
| Contribution Margin | $23,080 | 32% | |||||||||||||
| Less: Fixed Production Costs | $13,050 | 18% | |||||||||||||
| Less: Fixed Selling and Administrative Costs | $4,820 | 7% | |||||||||||||
| Total Fixed Costs | $17,870 | 25% | $1.79 | Per Unit | |||||||||||
| Income Before Taxes | $5,210 | 7% | $0.52 | Per Unit | |||||||||||
| Break-Even Analysis Chart | |||||||||||||||
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| Break-Even Point (units) = | 7,743 | Break-Even Point ($'s) = $56,212 | |||||||||||||
| Total Fixed Costs (TFC) = | $17,870 | Formulas: | |||||||||||||
| Variable Cost per Unit (VCU) = | $4.95 | BEP (units) = TFC/(SPU-VCU) | |||||||||||||
| Sales Price per Unit (SPU) = | $7.26 | BEP ($'s) = BEP (units) * SPU | |||||||||||||
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