GREEN COMPANY (PRIVATE) LIMITED INCOME STATEMENT FOR THE YEAR ENDED JUNE 30, 2011

Units Total 1400000 1000000 400000 300000 100000

Sales(10,000X140) Less:Variable Expenses(10,000X100) Contribution Margin Less:Fixed Expenses Net Operating Income/Loss

10,000

CASE 1 : Change in Fixed Cost and Sales Volume

Units Total

Fixed Cost and Sales Volume Increase By 40% Sales(10,000X1.4) Less:Variable Expenses Contribution Margin Less:Fixed Expenses(300,000X1.4) Net Operating Income/Loss
14000 1960000 1400000 562000 420000 140000

CASE 2 : Change in Variable Cost and Sales Volume

Units Total

Variable Cost and Sales Volume Increase by 30% Sales(10,000X1.3) Less:Variable Expenses(100X1.3) Contribution Margin Less:Fixed Expenses Net Operating Income/Loss
13000 130 1829000 1690000 130000 300000 -170000

CASE 3 : Change in Fixed Cost,Sales Volume and Sales Price Sales Price decrease by 10% and Fixed Cost and Sales Volume increase by 20%
Units Total 1488000 1200000 288000 360000 -72000

Sales(10,000X1.2) Less:Variable Expenses Contribution Margin Less:Fixed Expenses(300,000X1.2) Net Operating Income/Loss

12000

CASE 4 : Change in Variable Cost,Fixed Cost and Sales Volume Varibale Cost and Sales Volume inc. by 10% and 18% and fixed cost dec. by 20%
Units Total 1652000 880000 772000 240000 532000

Sales Less:Variable Expenses(100X1.1) Contribution Margin Less:Fixed Expenses Net Operating Income/Loss

11800 110

CASE 5 : Change in Regular Sales Price Desired Profits by 2500 Variable cost per unit
Add:Desired Profit Per Unit(2500/100) Qouted Price Per Unit 100 25 125

Sales Per Unit Variable Expenses Direct Material Direct Labour Variable FOH Total Fixed Expenses

140 60 30 10 100 300000

ZEESHAN MEHDI CLASS MBA 4 MANAGERIAL ACCOUNTING