Sales Email Templates - Excel

					The FAT CAT templates are prepared by James A. Patten Associate Professor of
Accounting at Cal State University, Bakersfield. FAT CAT is a sub-set of the author's
TAG package. All commercial rights are reserved by the author. This file may be used
and copied for student classroom use only by faculty requesting its use. I appreciate user
feed back. You can contact me for feed back or use permission as follows:

The FAT CAT templates were prepared by James A. Patten Associate Professor of
Accounting at Cal State University, Bakersfield. FAT CAT is a sub-set of the author's
TAG package. All commercial rights are reserved by the author. This file may be used
and copied for student classroom use only by faculty requesting its use. I appreciate user
feedback. You can contact me for feedback or use permission as follows:
James A. Patten email address jpatten@csubak.edu voice mail [661]664-2339. Snail
mail: CSU, Bakersfield 9001 Stockdale Hwy. Bakersfield, CA 93311. I am developing
Power Point, video and web tutorials for TAG. Again, any input, comments, suggestions,
etc., is appreciated!
STUDENTS NOTE! You should immediately save this file using the SAVE AS
command. Work with your SAVE AS version so this file can be used as a starting point
for future assignments.
SPECIFIC INSTRUCTIONS
Enter variables into the light green shaded cells.
All other cells are formula driven.

CVP Stands for Cost, Volume, Profit
CVP analysis, is also referred to as break-even analysis.
CVP analysis techniques are essential to the budgeting process.
                     9aed7eb8-99fb-41b3-b164-ce4b388cd0fe.xls


                        A                  B               C          D
 1   fn=CVP, A FAT CAT template by James A. Patten, MBA, CPA
 2   Unit selling price                        $20         100.00%
 3   Variable cost per unit                    $15          75.00%
 4   CONTRIBUTION MARGIN                         $5         25.00%
 5
 6   Fixed costs                     $30,000
 7   Tax Rate                            35%
 8   RECIPROCAL OF TAX RATE              65%
 9   Budgeted unit sales               70,000
10   Desired net income              $20,000
11                                UNITS        DOLLARS
12   BREAK-EVEN POINT              6,000       $120,000
13   SALES REQUIRED TO ATTAIN     UNITS        DOLLARS
14     DESIRED NET INCOME              12,154     $243,077
15                CONTRIBUTION MARGIN INCOME STATEMENTS
16                                   AT            AT          AT
17                              BREAK-EVEN     DESIRED     UNIT SALES
18                                SALES       NET INCOME     PER B9
19   SALES REVENUE                  $120,000      $243,077   $1,400,000
20   VARIABLE COSTS                   90,000       182,308    1,050,000
21     CONTRIBUTION MARGIN            30,000        60,769      350,000
22   FIXED COST                       30,000        30,000       30,000
23   INCOME (LOSS) BEFORE TAX              0        30,769      320,000
24   TAX EXPENSE                           0        10,769      112,000
25   NET INCOME (LOSS)                     0        20,000      208,000
26
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46                                                 FAT CAT 16...CVP
ASSUMED % OF SALES / MO             0.15         0.08     0.06     0.09     0.15     0.18    0.04     0.02    0.02      0.2    0.01       0          1
                               Jan          Feb         Mar      Apr     May       Jun     Jul     Aug     Sep      Oct     Nov     Dec        Total
SALES REVENUE              $     36,462 $     19,446 $ 14,585 $ 21,877 $ 36,462 $ 43,754 $ 9,723 $ 4,862 $ 4,862 $ 48,615 $ 2,431 $      -    #######
VARIABLE COSTS                   27,346       14,585   10,938   16,408   27,346   32,815   7,292    3,646   3,646  36,462    1,823       0    182,308
  CONTRIBUTION MARGIN             9,115        4,862    3,646    5,469    9,115   10,938   2,431    1,215   1,215  12,154      608       0     60,769
FIXED COST                        2,500        2,500    2,500    2,500    2,500    2,500   2,500    2,500   2,500   2,500    2,500   2,500     30,000
INCOME (LOSS) BEFORE TAX          6,615        2,362    1,146    2,969    6,615    8,438     (69)  (1,285) (1,285)  9,654   (1,892) (2,500)    30,769
TAX EXPENSE (BENEFIT)             2,315          827      401    1,039    2,315    2,953     (24)    (450)   (450)  3,379     (662)   (875)    10,769
NET INCOME (LOSS)                 4,300        1,535      745    1,930    4,300    5,485     (45)    (835)   (835)  6,275   (1,230) (1,625)    20,000




ALL DATA IS LINKED TO CVP DESIRED INCOME COLUMN




                                                                   PATTEN SAMPLE
                                                                      EXCEL #2
                      A                             B
 1
 2   ASSUMED % OF SALES / MO     0.15
 3                               Jan
 4   SALES REVENUE               =CVP!$C$19*'Monthly CVP budget'!B2
 5   VARIABLE COSTS              =B4*CVP!$C$3
 6     CONTRIBUTION MARGIN       =B4-B5
 7   FIXED COST                  =CVP!$B$6/12
 8   INCOME (LOSS) BEFORE TAX    =B6-B7
 9   TAX EXPENSE (BENEFIT)       =CVP!$B$7*'Monthly CVP budget'!B8
10   NET INCOME (LOSS)           =B8-B9
11
12
13
14   ALL DATA IS LINKED TO
15   CVP DESIRED INCOME COLUMN

				
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