Breakeven Analysis Table 5.7 Breakeven Analysis Fixed Cost Contribution Margin Ratio Break-even Point (Pesos) Revenue and Other Income Variable Cost Contribution Margin Contribution Margin Ratio Year 1 227,600.51 69.45% Year 2 227,293.05 Year 3 235,997.41 72.29% 70.91% 327,700.17 320,543.80 326,442.90 334,314.26 360,760.33 Year 1 Year 3 Year 4 Year 5 Year 2 1,854,688.50 2,086,150.50 2,346,285.93 1,648,930.00 2,639,095.01 503,684.00 539,555.25 577,996.65 619,111.83 663,216.46 1,145,246.00 1,315,133.25 1,508,153.85 1,727,174.09 1,975,878.56 72.29% 69.45% 70.91% 73.61% 74.87% Year 4 246,099.13 73.61% Year 5 270,099.64 74.87%

Financial & Managerial Accounting
14th Edition
ISBN:9781337119207
Author:Carl Warren, James M. Reeve, Jonathan Duchac
Publisher:Carl Warren, James M. Reeve, Jonathan Duchac
Chapter20: Variable Costing For Management Analysis
Section: Chapter Questions
Problem 20.10EX
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Breakeven Analysis
Table 5.7 Breakeven Analysis
Fixed Cost
Contribution Margin Ratio
Break-even Point (Pesos)
Revenue and Other Income
Variable Cost
Contribution Margin
Contribution Margin Ratio
Year 1
227,600.51
69.45%
327,700.17
Year 2
227,293.05
70.91%
320,543.80
Year 3
235,997.41
72.29%
326,442.90
Year 4
246,099.13
73.61%
334,314.26
Year 5
270,099.64
74.87%
360,760.33
Year 1
Year 4
Year 5
Year 2
Year 3
1,854,688.50 2,086,150.50
1,648,930.00
2,346,285.93
2,639,095.01
663,216.46
503,684.00 539,555.25 577,996.65 619,111.83
1,145,246.00 1,315,133.25 1,508,153.85 1,727,174.09 1,975,878.56
69.45%
70.91%
72.29%
73.61%
74.87%
Transcribed Image Text:Breakeven Analysis Table 5.7 Breakeven Analysis Fixed Cost Contribution Margin Ratio Break-even Point (Pesos) Revenue and Other Income Variable Cost Contribution Margin Contribution Margin Ratio Year 1 227,600.51 69.45% 327,700.17 Year 2 227,293.05 70.91% 320,543.80 Year 3 235,997.41 72.29% 326,442.90 Year 4 246,099.13 73.61% 334,314.26 Year 5 270,099.64 74.87% 360,760.33 Year 1 Year 4 Year 5 Year 2 Year 3 1,854,688.50 2,086,150.50 1,648,930.00 2,346,285.93 2,639,095.01 663,216.46 503,684.00 539,555.25 577,996.65 619,111.83 1,145,246.00 1,315,133.25 1,508,153.85 1,727,174.09 1,975,878.56 69.45% 70.91% 72.29% 73.61% 74.87%
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