Cost Volume Profit Analysis Activity
Cost Volume Profit Analysis Activity
Cost Volume Profit Analysis Activity
Problem 1
Ligaya company have the following information for the month ended September 2019
Sales 480,000.00
Variable Cost 330,000.00
Contribution Margin 150,000.00
Fixed Cost 70,000.00
Net Income 80,000.00
Problem 2
Aero Company are selling umbrellas worth 150.00 pesos each and have a product
variable cost of 80.00 pesos and have a product fixed cost of 25,000.00 pesos. The
company has variable selling and administrative expenses of 20.00 pesos and have fixed
selling and admin expenses of 52,500.00. On the current month it has current sales of
2,600 units of umbrella
Required:
1. Compute for the breakeven pint in units
2. Compute for the breakeven point in pesos/sales
3. Make a contribution income statement
4. Compute for the margin of safety
5. Compute for the margin of safety ratio
Problem 3
Marky Company produces electric fans. The company have a total cost of 450,000.00.
the electric fans have 3 variants
Required:
1. Compute for the breakeven point in units
2. compute for the breakeven point in pesos/sales
Problem 4
Techie Company manufactures and sell cell phone products. The following are costs
involve in the manufacturing process. During the month its production and units sold is
at 1,000.
Required
Compute for the following
1. Total variable cost
2. Total fixed cost
3. Total manufacturing/product cost
4. Period cost
5. Breakeven point in units
6. Breakeven point in sales/pesos
7. Make Contribution income statement