Febrianto Kurniadi HW 22-3A Total Variable Fixed Cost of Goods Sold 2100000 1440000 660000 Selling Expenses 240000

72000 168000 Admin Expenses 200000 48000 152000 2540000 1560000 980000 Increase In selling Price no changes in COGS, Expenses Sales 2400000 120% 2880000 Change in Compensation in salesperson Before Fixed cost After Fixed and variable costs Break-even Sales Units Produced Contribution Margin Contribution Margin Per Unit Break Even point Unit Break Even point $$

60000+ (3% X Net Sales)

2400000 600000 840000 1.4 700000 35%

(Sales-Variable Costs)

(Total Fixed / CM per Unit) (CM per Unit / Unit Selling Price)

Sales Variable Costs CM Fixed Costs Net Income

Beginning Plan Total Per Unit 2400000 4 1560000 2.6 840000 1.4 980000 -140000

New Plan Total Per Unit 2880000 4 1560000 2.6 1320000 1.4 980000 340000

Febrianto Kurniadi HW 22-3A

150000 146400

elling Price)