Variable Fixed Cost Income Statement - Excel

Document Sample
Variable Fixed Cost Income Statement - Excel Powered By Docstoc
					                 Annual      Variable        Variable
                  Fixed    Manufacturing   Marketing &
                  Costs         Cost     Distribution Cost
   Country      (Millions)  per Sweater    per Sweater
Singapore         $ 6.5       $ 8.00          $11.00
Thailand          $ 4.5       $ 5.50          $11.50
United States     $12.0       $13.00          $ 9.00
                     Mirabella Cosmetics
            Operating Income Statement, June 2008
Units Sold                                            10,000
Revenues                                            $100,000
Cost of Goods Sold
 Variable Manufacturing Costs             $55,000
 Fixed Manufacturing Costs                 20,000
   Total                                              75,000
Gross Margin                                          25,000
Operating Costs
 Variable Marketing Costs                 $ 5,000
 Fixed Marketing & Administration Costs    10,000
   Total Operating Costs                              15,000
Operating Income                                    $ 10,000
 Unit Variable Data (per pair of shoes)          Annual Fixed Costs
Selling Price                $30.00       Rent                 $ 60,000
Cost of shoes                $19.50       Salaries               200,000
Sales commission                1.50      Advertising             80,000
Variable cost per unit       $21.00       Other fixed costs       20,000
                                          Total fixed costs    $ 360,000
                              Marston Corporation
                               Income Statement
                     For the Year Ended December 31, 2008
                           Using Sales Agents      Using Own Sales Force
Revenues                             $26,000,000              $26,000,000
Cost of goods sold
 Variable              $11,700,000                 $11,700,000
 Fixed                   2,870,000    14,570,000     2,870,000    14,570,000
Gross Margin                          11,430,000                  11,430,000
Marketing Costs
 Commissions           $ 4,680,000                 $ 2,600,000
 Fixed Costs             3,420,000     8,100,000     5,500,000     8,100,000
Operating Income                     $ 3,330,000                 $ 3,330,000
                                                        Peoria                  Moline
Selling price                                                    $150.00            $150.00
Variable manufacturing cost per unit                $72.00                 $88.00
Fixed manufacturing cost per unit                    30.00                  15.00
Variable marketing and distribution cost per unit    14.00                  14.00
Fixed marketing and distribution cost per unit       19.00                  14.50
Total cost per unit                                            135.00                131.50
Operating income per unit                                     $ 15.00               $ 18.50
Production rate per day                                  400 units             320 units
Normal annual capacity usage                             240 days              240 days
Maximum annual capacity                                  300 days              300 days

				
DOCUMENT INFO
Description: Variable Fixed Cost Income Statement document sample