2010-05-12_052533_Orange
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Orange Company 2009 % of Sales 2010 Sales $20,000,000 $27,000,000 Net Income $1,000,000 $2,000,000 Current Assets $4,000,000 20% $5,400,000 Net Fixed Assets $8,000,000 40% $10,800,000 otal Assets $12,000,000 $1!,200,000 "ia#ilities &ners' ()uit* Accounts +a*a#le $ ,000,000 15% $4,050,000 "on-.term /e#t $2,000,000 $2,000,000 otal "ia#ilities $5,000,000 $!,050,000 Common Stoc $1,000,000 $1,000,000 +aid.in Ca ital $1,800,000 $1,800,000 etained (arnin-s $4,200,000 $!,200,000 Common ()uit* $7,000,000 $3,000,000 otal "ia#ilities ()uit* $12,000,000 $15,050,000 DFN $1,150,000 2) Orange Company Sellin- +rice $175 aria#le Cost er nit $140 nit Contri#ution 6ar-in $ 5 Fixed Costs $550,000 rea .e en +oint in nits 15,714923 15,715 rea .e en +oint in Sales /ollar $2,750,125 Number of Un!s 12,000 15,000 20,000 Sales $2,100,000 $2,!25,000 $ ,500,000 "ess: aria#le Costs $1,!80,000 $2,100,000$2,800,000 Contri#ution 6ar-in $420,000 $525,000 $700,000 "ess: Fixed Costs $550,000 $550,000 $550,000 Net +ro;it <"oss= <$1 0,000= <$25,000= $150,000
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Transcript of 2010-05-12_052533_Orange
Sheet1Orange Company2009% of Sales2010Sales$20,000,000$27,000,000Net Income$1,000,000$2,000,000Current Assets$4,000,00020%$5,400,000Net Fixed Assets$8,000,00040%$10,800,000Total Assets$12,000,000$16,200,000Liabilities & Owners' EquityAccounts Payable$3,000,00015%$4,050,000Long-term Debt$2,000,000$2,000,000Total Liabilities$5,000,000$6,050,000Common Stock$1,000,000$1,000,000Paid-in Capital$1,800,000$1,800,000Retained Earnings$4,200,000$6,200,000Common Equity$7,000,000$9,000,000Total Liabilities & Equity$12,000,000$15,050,000DFN$1,150,0002)Orange CompanySelling Price$175Variable Cost per Unit$140Unit Contribution Margin$35Fixed Costs$550,000Break-even Point in Units15,714.2915,715Break-even Point in Sales Dollars$2,750,125Number of Units12,00015,00020,000Sales$2,100,000$2,625,000$3,500,000Less: Variable Costs$1,680,000$2,100,000$2,800,000Contribution Margin$420,000$525,000$700,000Less: Fixed Costs$550,000$550,000$550,000Net Profit (Loss)($130,000)($25,000)$150,000
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