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{"sheet":"Break_Even CIA","index":0,"n_rows":86,"n_cols":9,"rows_kept":86,"merged":[[5,1,5,8],[50,2,50,8]]}
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[]
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[null,"Contribution Income Analysis"]
[]
[null,"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."]
[]
[]
[null,"Price Per Unit",null,null,{"v":7.26,"d":"$7.26"}]
[null,"Number of Units Sold",null,null,10000]
[null,"Total Sales",null,null,{"$f":"E9*E10","v":{"v":72600,"d":"$72,600"}},{"$f":"E11/$E$11","v":{"v":1,"d":"100%"}}]
[null,"Less: Variable Production Costs",null,null,{"v":31040,"d":"$31,040"},{"$f":"E12/$E$11","v":{"v":0.4275482093663912,"d":"43%"}}]
[null,"Less: Variable Selling Costs",null,null,{"v":18480,"d":"$18,480"},{"$f":"E13/$E$11","v":{"v":0.2545454545454545,"d":"25%"}}]
[null,"Total Variable Costs",null,null,{"$f":"IF(SUM(E12:E13),SUM(E12:E13),\"\")","v":{"v":49520,"d":"$49,520"}},{"$f":"IF(SUM(F12:F13),SUM(F12:F13),\"\")","v":{"v":0.6820936639118458,"d":"68%"}},{"$f":"$E$9*F14","v":{"v":4.952,"d":"$4.95"}},"Per Unit"]
[null,"Contribution Margin",null,null,{"$f":"IF(SUM(E11,E14),E11-E14,\"\")","v":{"v":23080,"d":"$23,080"}},{"$f":"IF(SUM(F11,F14),F11-F14,\"\")","v":{"v":0.3179063360881542,"d":"32%"}}]
[null,"Less: Fixed Production Costs",null,null,{"v":13050,"d":"$13,050"},{"$f":"E16/$E$11","v":{"v":0.1797520661157025,"d":"18%"}}]
[null,"Less: Fixed Selling and Administrative Costs",null,null,{"v":4820,"d":"$4,820"},{"$f":"E17/$E$11","v":{"v":0.06639118457300275,"d":"7%"}}]
[null,"Total Fixed Costs",null,null,{"$f":"IF(SUM(E16:E17),SUM(E16:E17),\"\")","v":{"v":17870,"d":"$17,870"}},{"$f":"IF(SUM(F16:F17),SUM(F16:F17),\"\")","v":{"v":0.24614325068870524,"d":"25%"}},{"$f":"$E$9*F18","v":{"v":1.787,"d":"$1.79"}},"Per Unit"]
[null,"Income Before Taxes",null,null,{"$f":"IF(SUM(E18),E15-E18,\"\")","v":{"v":5210,"d":"$5,210"}},{"$f":"IF(SUM(F18),F15-F18,\"\")","v":{"v":0.07176308539944898,"d":"7%"}},{"$f":"$E$9*F19","v":{"v":0.5209999999999996,"d":"$0.52"}},"Per Unit"]
[]
[]
[null,"Break-Even Analysis Chart"]
{"$rows_empty":21}
[{"$nulls":3},"Break-Even Point (units) =",{"$f":"((E46/(E48-E47)))","v":{"v":7742.634315424611,"d":"7,743 "}},null,null,"Break-Even Point ($'s) =",{"$f":"(E44*E48)","v":{"v":56211.52512998267,"d":"$56,212"}}]
[]
[null,"Total Fixed Costs",null,"TFC =",{"$f":"'Break_Even CIA'!$E$18","v":{"v":17870,"d":"$17,870"}},null,null,"Formulas:"]
[null,"Variable Cost per Unit",null,"VCU =",{"$f":"'Break_Even CIA'!$G$14","v":{"v":4.952,"d":"$4.95"}},null,null,"BEP (units) = TFC/(SPU-VCU)"]
[null,"Sales Price per Unit",null,"SPU =",{"$f":"'Break_Even CIA'!$E$9","v":{"v":7.26,"d":"$7.26"}},null,null,"BEP ($'s) = BEP (units) * SPU"]
[]
[]
[]
[]
[null,null,"Unit Increment x-axis",null,{"v":400,"d":"400 "}]
[]
[null,null,"Graph Data:"]
[null,null,"Total"]
[null,null,"Units","TFC","TVC","TC","Sales","Profit"]
[null,null,0,{"$f":"$E$46","v":17870},{"$f":"(C58*$E$47)","v":0},{"$f":"(D58+E58)","v":17870},{"$f":"(C58*$E$48)","v":0},{"$f":"(G58-F58)","v":-17870}]
[null,null,{"$f":"$E$53+C58","v":400},17870,1980.8,19850.8,2904,-16946.8]
[null,null,800,17870,3961.6,21831.6,5808,-16023.599999999999]
[null,null,1200,17870,5942.4,23812.4,8712,-15100.400000000001]
[null,null,1600,17870,7923.2,25793.2,11616,-14177.2]
[null,null,2000,17870,9904,27774,14520,-13254]
[null,null,2400,17870,11884.8,29754.8,17424,-12330.8]
[null,null,2800,17870,13865.6,31735.6,20328,-11407.599999999999]
[null,null,3200,17870,15846.4,33716.4,23232,-10484.400000000001]
[null,null,3600,17870,17827.2,35697.2,26136,-9561.199999999997]
[null,null,4000,17870,19808,37678,29040,-8638]
[null,null,4400,17870,21788.8,39658.8,31944,-7714.800000000003]
[null,null,4800,17870,23769.6,41639.6,34848,-6791.5999999999985]
[null,null,5200,17870,25750.4,43620.4,37752,-5868.4000000000015]
[null,null,5600,17870,27731.2,45601.2,40656,-4945.199999999997]
[null,null,6000,17870,29712,47582,43560,-4022]
[null,null,6400,17870,31692.8,49562.8,46464,-3098.800000000003]
[null,null,6800,17870,33673.6,51543.6,49368,-2175.5999999999985]
[null,null,7200,17870,35654.4,53524.4,52272,-1252.4000000000015]
[null,null,7600,17870,37635.2,55505.2,55176,-329.1999999999971]
[null,null,8000,17870,39616,57486,58080,594]
[null,null,8400,17870,41596.8,59466.8,60984,1517.199999999997]
[null,null,8800,17870,43577.6,61447.6,63888,2440.4000000000015]
[null,null,9200,17870,45558.4,63428.4,66792,3363.5999999999985]
[null,null,9600,17870,47539.2,65409.2,69696,4286.800000000003]
[null,null,10000,17870,49520,67390,72600,5210]
[null,null,10400,17870,51500.8,69370.8,75504,6133.199999999997]
[null,null,10800,17870,53481.6,71351.6,78408,7056.399999999994]
[null,null,11200,17870,55462.4,73332.4,81312,7979.600000000006]