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Income Statement
Margins
Markups
BEP and Target Profit
Variety
100
Net Sales $200,000 COGS 49,500 Operating Profit 15,900 Find Operating Expenses in $
What is $134,600 Net Sales $200,000 COGS 49,500 Gross Margin 150,500 Operating Expenses 134,600 Operating Profit 15,900
100
Selling Price - Unit Margin
What is Variable Cost per Unit
100
If Margin % is 80%, what is Markup %?
What is 400%
100
What is BEP in Units if Fixed Costs are $230,000, selling price is $5 and Markup % is 80%?
What is 103,604
100
There are 3 members in a channel (the manufacturer, the wholesaler, and retailer), what is the manufacturer’s selling price if the wholesaler’s Unit Margin in $4 and their Margin % is 50%?
What is $4
200
To express all items on the Income Statement as a % of Net Sales
What is Vertical Analysis
200
If Selling price is $7 and variable cost is $3, what is Margin %?
What is 57.14%
200
If Selling Price is $9 per unit and Markup % is 160%, what is Unit Margin in $?
What is $5.54
200
Shoes sell for $130. Markup on cost is 100% and fixed costs are $530,000. In order to make $250,000 profit, how many skates must be sold?
What is 12,000
200
Total Contribution = Fixed Costs
What is Break-even Level
300
Gross Margin 65% Operating Expenses 47% Find COGS %
What is 35% Sales 100% COGS 35% Gross Margin 65%
300
If Variable costs are 60% of Selling price, what is Margin %?
What is 40%
300
What is the cost of an item whose Markup % is 130% and Unit Margin is $9.20
What is $7.08
300
Josie has a target return on sales of 13.5% for any new product additions. She is considering a new product launch that will add $1,000,000 in fixed costs. The product has a margin % of 60%. If the product sells for $15, calculate her sales volume in $ and units to meet her ROS goal.
What is $2,150538 in sales and 143,370 in units
300
You know you can’t sell more than 100 units of a product and you must make a $100 in profit to make the venture worth your while. If your margin % is 25% with a selling price of $5 per unit, what is the maximum your fixed costs can amount to in order that you achieve your goal?
What is $25
400
Gross Margin $55,200 Operating Expenses 60,000 Operating Loss 1% Find COGS $
What is $424,800 Net Sales $480,000 100% COGS 424,800 Gross Margin 55,200 Operating Expenses 60,200 Operating Loss (4,800) (1%)
400
If Variable costs is $4 per unit and Margin% is 60%, what is Unit Margin in $?
What is $6
400
A buyer for a store needs to purchase merchandise worth a total of $8,000 (cost). She has purchased some product costing $5,050 that will retail for $12,300. If she has to achieve a Markup of 220% on the total goods, what Markup % will be needed on the remainder of the goods?
What is 350.85%
400
Mike is considering the launch of a new product but he knows that his company will look to achieve ROS of at least 7.5%. He estimates that his new product will add about $250,000 in new fixed costs and has variable costs of $4.50 per unit. He thinks the maximum he can get away with is a markup on cost of 60%. How many units will he have to sell to achieve the ROS goal?
What is $833,333 in sales and 105,753 in units
400
If your target revenue is $400,000 and your Margin % is 40% with fixed costs of $75,000, what is your target ROS?
What is 21.25%
500
COGS 45% Operating Expenses 25% Operating Loss 60,000 20%
What is Net Sales $300,000 100% COGS 135,000 45% Gross Margin 165,000 55% Operating Expenses 105,000 35% Operating Loss 60,000 20%
500
Selling Price - COGS
What is Unit Margin
500
When doing Markup calculations 100% represents
What is Unit Cost
500
Sales Price - Variable Cost
What is Contribution Margin