PAST YEAR

CONTENTS
1.00 SALES AT FULL CAPACITY (UNITS)

SL NO.

2.00
3.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00
11.00
12.00
13.00
14.00
15.00
16.00
17.00
18.00
19.00
20.00

ACTUAL SALES VOLUME (UNITS)

UNIT SALES PRICE
TOTAL SALES REVENUE
VARIABLE COST PER UNIT
TOTAL VARIABLE COST
CONTRIBUTION MARGIN PER UNIT
CONTRIBUTION MARGIN
FIXED COSTS
TOTAL COSTS
PROFIT BEFORE TAX
VARIABLE COST TO SALES RATIO
UNIT CONTRIBUTION TO SALES
UTILIZATION OF CAPACITY
TAX
PROFIT AFTER TAX
DIVIDEND
PROFIT AFTER TAX AND DIVIDEND
BEP UNITS
BEP (SALES VALUE)

Aggregate
2000000.00

product A
2000000.00

product B
2000000.00

product C
2000000.00

1500000.00
7.20
10800000.00
4.50
6750000.00
2.70
4050000.00
2970000.00
9720000.00
1080000.00
0.63
38%
75%
540000.00
540000.00
300000.00
240000.00
1100000.00
7920000.00

600000.00
10.00
6000000.00
7.50
4500000.00
2.50
1500000.00
960000.00
5460000.00
540000.00
0.75
25%
30%

400000.00
9.00
3600000.00
3.75
1500000.00
5.25
2100000.00
1560000.00
3060000.00
540000.00
0.42
58%
20%

500000.00
2.40
1200000.00
1.50
750000.00
0.90
450000.00
450000.00
1200000.00
0.00
0.63
38%
25%

384000.00
3840000.00

297142.86
2674285.71
1181142.86

500000.00
1200000.00

CHANGES

NEXT YEAR
FINAL VALUE

PERSON

INCREASE

JOHN
ARNIE

NO CHANGE
2/3RD B PRODUCTION
AND INCREASE IN C
PRODUCTION
DOUBLED FOR C

ANNE

GO UP BY 10%

FRED

$60000 PER MONTH

AGG

50% SPECIAL DIVIDEND

400000.00

8.25 4.13

3690000.00

NO CHANGE
ANNE

450000.00

Aggregate
2000000.00

950000.00
4.80
1.65

1750000.00
6.95
12160000.00
3.72
6517500.00
3.22
5642500.00
3690000.00
10207500.00
1952500.00
0.54
46%
88%
976250.00
976250.00
450000.00
526250.00
1144439.52
7952219.76

NEXT YEAR
product A
2000000.00

product B
2000000.00

product C
2000000.00

400000.00
10.00
4000000.00
8.25
3300000.00
1.75
700000.00
960000.00
4260000.00
-260000.00
0.83
18%
20%

400000.00
9.00
3600000.00
4.13
1650000.00
4.88
1950000.00
1560000.00
3210000.00
390000.00
0.46
54%
20%

950000.00
4.80
4560000.00
1.65
1567500.00
3.15
2992500.00
1170000.00
2737500.00
1822500.00
0.34
66%
48%

548571.43
5485714.29

320000.00
2880000.00

371428.57
1782857.14

NEXT YEAR
t

CONTENTS
1.00 SALES AT FULL CAPACITY (UNITS)

2.00
3.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00
11.00
12.00
13.00
14.00
15.00
16.00
17.00
18.00
19.00
20.00

ACTUAL SALES VOLUME (UNITS)

UNIT SALES PRICE
TOTAL SALES REVENUE
VARIABLE COST PER UNIT
TOTAL VARIABLE COST
CONTRIBUTION MARGIN PER UNIT
CONTRIBUTION MARGIN
FIXED COSTS
TOTAL COSTS
PROFIT BEFORE TAX
VARIABLE COST TO SALES RATIO
UNIT CONTRIBUTION TO SALES
UTILIZATION OF CAPACITY
TAX
PROFIT AFTER TAX
DIVIDEND
PROFIT AFTER TAX AND DIVIDEND
BEP UNITS
BEP (SALES VALUE)

Aggregate
2000000.00

product A
2000000.00

product B
2000000.00

1750000.00
6.95
12160000.00
3.39
5925000.00
3.56
6235000.00
3690000.00
9615000.00
2545000.00
0.49
0.51
0.88
1272500.00
1272500.00
450000.00
822500.00
1035685.65
7196535.69

400000.00
10.00
4000000.00
7.50
3000000.00
2.50
1000000.00
960000.00
3960000.00
40000.00
0.75
0.25
0.20

400000.00
9.00
3600000.00
3.75
1500000.00
5.25
2100000.00
1560000.00
3060000.00
540000.00
0.42
0.58
0.20

384000.00
3840000.00

297142.86
2674285.71

EAR
product C
2000000.00

950000.00
4.80
4560000.00
1.50
1425000.00
3.30
3135000.00
1170000.00
2595000.00
1965000.00
0.31
0.69
0.48

354545.45
1701818.18

NEXT YEAR
t

CONTENTS
1.00 SALES AT FULL CAPACITY (UNITS)

2.00
3.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00
17.00
19.00
20.00

ACTUAL SALES VOLUME (UNITS)

UNIT SALES PRICE
TOTAL SALES REVENUE
VARIABLE COST PER UNIT
TOTAL VARIABLE COST
CONTRIBUTION MARGIN PER UNIT
CONTRIBUTION MARGIN
FIXED COSTS
TOTAL COSTS
DIVIDEND
BEP UNITS
BEP (SALES VALUE)

Aggregate
2000000.00

product A
2000000.00

product B
2000000.00

1750000.00
6.95
12160000.00
3.39
5925000.00
3.56
6235000.00
3690000.00
9615000.00
450000.00
1035685.65
7196535.69

400000.00
10.00
4000000.00
7.50
3000000.00
2.50
1000000.00
960000.00
3960000.00

400000.00
9.00
3600000.00
3.75
1500000.00
5.25
2100000.00
1560000.00
3060000.00

384000.00
3840000.00

297142.86
2674285.71

EAR
product C
2000000.00
950000.00
4.80
4560000.00
1.50
1425000.00
3.30
3135000.00
1170000.00
2595000.00
354545.45
1701818.18

NEXT YEAR
t

CONTENTS
1.00 SALES AT FULL CAPACITY (UNITS)

2.00
3.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00

ACTUAL SALES VOLUME (UNITS)

UNIT SALES PRICE
TOTAL SALES REVENUE
VARIABLE COST PER UNIT
TOTAL VARIABLE COST
CONTRIBUTION MARGIN PER UNIT
PROFIT BEFORE TAX (TARGET INCOME)
FIXED COST
BEP UNITS

Aggregate
2000000.00

product A
2000000.00

1750000.00
6.95
12160000.00
3.39
5925000.00
3.56
1200000
3690000
1372493.986

400000.00
10.00
4000000.00
7.50
3000000.00
2.50

product B
2000000.00

product C
2000000.00

400000.00
9.00
3600000.00
3.75
1500000.00
5.25

950000.00
4.80
4560000.00
1.50
1425000.00
3.30

NEXT YEAR
CONTENTS
1.00 SALES AT FULL CAPACITY (UNITS)

SL NO.

2.00
3.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00
11.00
12.00
13.00
14.00
15.00
16.00
17.00
18.00
19.00
20.00

ACTUAL SALES VOLUME (UNITS)

UNIT SALES PRICE
TOTAL SALES REVENUE
VARIABLE COST PER UNIT
TOTAL VARIABLE COST
CONTRIBUTION MARGIN PER UNIT
CONTRIBUTION MARGIN
FIXED COSTS
TOTAL COSTS
PROFIT BEFORE TAX
VARIABLE COST TO SALES RATIO
UNIT CONTRIBUTION TO SALES
UTILIZATION OF CAPACITY
TAX
PROFIT AFTER TAX
DIVIDEND
PROFIT AFTER TAX AND DIVIDEND
BEP UNITS
BEP (SALES VALUE)

Aggregate
product A product B product C
2000000.00 2000000.00 2000000.00 2000000.00
1750000.00
6.95
12160000.00
3.72
6517500.00
3.22
5642500.00
3690000.00
10207500.00
1952500.00
0.54
0.46
0.88
976250.00
976250.00
450000.00
526250.00
1144439.52
7952219.76

400000.00
10.00
4000000.00
8.25
3300000.00
1.75
700000.00
960000.00
4260000.00
-260000.00
0.83
0.18
0.20

400000.00
9.00
3600000.00
4.13
1650000.00
4.88
1950000.00
1560000.00
3210000.00
390000.00
0.46
0.54
0.20

950000.00
4.80
4560000.00
1.65
1567500.00
3.15
2992500.00
1170000.00
2737500.00
1822500.00
0.34
0.66
0.48

548571.43 320000.00 371428.57

5485714.29 2880000.00 1782857.14

NEXT YEAR
t

CONTENTS
1.00 SALES AT FULL CAPACITY (UNITS)

2.00
3.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00

ACTUAL SALES VOLUME (UNITS)

UNIT SALES PRICE
TOTAL SALES REVENUE
VARIABLE COST PER UNIT
TOTAL VARIABLE COST
CONTRIBUTION MARGIN PER UNIT
PROFIT BEFORE TAX (TARGET INCOME)
FIXED COST
BEP UNITS

Aggregate
2000000.00

product A
2000000.00

1750000.00
7.0
12162500.00
3.73
6527500.00
3.22
1200000
3690000
1518633.54

400000.00
10.00
4000000.00
8.25
3300000.00
1.75

product B
2000000.00

product C
2000000.00

400000.00
9.00
3600000.00
4.13
1650000.00
4.88

950000.00
4.80
4560000.00
1.65
1567500.00
3.15