MBA 511 - Managerial AccountingProfessor Schloemer

February 1, 2011Ashley Dragos

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Dinner $8.50 per item

Lunch $6.25 per item

Drink $1.00 per item

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Cooking Equipment

Dishes

Decorations

Furniture

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Fixed Expenses $72,826.56

Contribution Margin Ratio 31.22%= $233,268.93

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Fixed Expenses + $7,200 $80,026.56

Contribution Margin Ratio 31.22%= = $256,331.07

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Net Income $6,586.56

Average O/E $63,293.28= = 10.41%

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Sales $254,400

COGS $100,656

Gross Margin $153,744

Selling, General & Administrative Expenses $147,157.44

Net Income $6,586.56

Sales $254,400

Variable Expenses $174,986.88

Contribution Margin $79,413.12

Fixed Expenses $72,826.56

Net Income $6,586.56

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