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1 2 3

units 150000 1 100 175000 120000


manufacturing cost
DM VAR 6000 0.04 4 4 4
DL VAR 1500 0.01 1 1 1
DL FIXED 3000 0.02 2 1.71 2.5
MOH VAR 1500 0.01 1 1 1
MOH FIXED 3375 0.0225 2.25 1.928571 2.8125
Total Man cost 15375 0.1025 10.25 9.642857 11.3125

NON manufacturing
Sales var 1500 0.01 1 1 1
Sales fixed 1875 0.0125 1.25 1.071429 1.5625
Corporate fixed 3750 0.025 2.5 2.142857 3.125
Total non man 7125 0.0475 4.75 4.214286 5.6875
Total cost 22500 0.15 15 13.85714 17

variable 0.07 7
fixed 0.08 8

3
cost 20400
profit

22500
2000
24500
125000 25000
1 150000
2
17 price 17 10 price 17
var exp var exp
4 DM VAR 4 4 DM VAR 4
1 DL VAR 1 1 DL VAR 1
1 MOH VAR 1 1 MOH VAR 1
1 Sales var 1 0 Sales var 1
10 CM 10 4 CM 10
fixed fixed
2 DL FIXED 2 2 DL FIXED 1.71
2.25 MOH FIXED 2.25 2.25 MOH FIXED 1.928571
1.25 Sales fixed 1.5 0 Sales fixed 1.25
2.5 Corporate fixed 2.5 2.5 Corporate fixed 2.142857
2 profit on 100 b 1.75 -2.75 profit on 100 b 2.96
3000 2187.5 -687.5 1500 4446.429
3000
2000

400 0.275862 15.27586 22150


21750 2400
3 22150 24550
2400 22800 24550 2500
2700 25500
28000
3450
25000
2
10

4
1
1.00
0
4

1.71
1.928571
0
2.142857
-1.79
-446.429 4000

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