D

B
A
B
B
B
D
C
B
C
A
B
C
A
D [(400,000-100,000)*75%]=225,000
B [(764,400/8,400)*8,200]-[(445,200/8,400)*8,200]=311,600
D {[(319,200/5,700)*5,300]-[(188,100/5,700)*5,300]}-106,500=15,400
CURRENT NEW
B [(155,400/4,200)*4,600]-[(100,800/4,200)*4,600]=59,800 S 1,120,000 1,145,200
C {[(528,000/5,800)*9,200]-[(290,400/8,800)*9,200]}-211,700=36,700 VC 224,000 229,040
CM 896,000 916,160
B (120,000-24,000)*(40,000/120,000)=4,560 FC 719,000 739,000
D {[360,000-252,000]/[108,000-(90,000-(90,000/10))]}=4 N.I 177,000 177,160

D [(738,000*12%)-84,000]=4,560
A [(103,000*58%)-36,000]=23,740
B [(95,000*56%)-29,000]=42,200
D 177,000-177,160=(160)
B 331,000-310,000=21,000
B 331,000-368,500=37,500
B [18,000/(2.50-1.00)]=12,000
D [(18,000+45,000)/(1.00/2.50)]=105,000
CURRENT NEW
B [132,066/(110-34.10)]=1,740 S 1,540,000 1,616,000
VC 308,000 401,500
A [132,066/(75.9/110)]=191,400 CM 1,232,000 1,204,500
C [407,540/(200-58)]=2,870 FC 901,000 836,000
N.I 331,000 368,500
C [407,540/(142/200)]=574,000
D [(14,000+548,328)/(220-72.60)]=3,815
D [(16,000+548,328)/(147.40/220)]=842,281
C [(17,000+421,200)/(150-42)]=4,057
A [(8,000+421,200)/(108/150)]=596,111
B (24,000*230)-(17,280*230)=1,545,600 S 456,248
B (1,545,600/5,520,000)*100%=28% VC 278,200
CM 178,048
B (29,800*180)-(25,032*180)=858,240 FC 120,900
N.I 57,148
B (858,240/5,364,000)*100%=16%
D 166,400/45,500=3.66
A [(57,148-45,500)/45,500]*100%=26%
B32L
C 251,600/57,800=4.35 S 46,000
D 150,000/[(60%*40%)+(40%*15%)]=500,000 VC 13,800
CM 32,200

TOTAL SALES
46,000+27,000
TOTAL CONTRIB
MARGIN
 B32L
S 46,000
VC 13,800
CM 32,200
D (195,000+9,000)/30%=680,000
C 42,550/(44530/73000)=69,754 TOTAL SALES
46,000+27,000
B TOTAL CONTRIB
C 41,160/(45,430/59000)=53,455 MARGIN
32,200+12,33
B

R38T X08S
S 20,000 39,000
VC 7,400 6,170
CM 12,600 32,830

TOTAL SALES
20,000+39,000=59,000
TOTAL CONTRIBUTION MARGIN
12,600+32,830=45,430
 CURRENT NEW
S 1,120,000 1,145,200
VC 224,000 229,040
CM 896,000 916,160
FC 719,000 739,000
N.I 177,000 177,160

CURRENT NEW
S 1,540,000 1,616,000
VC 308,000 352,000
CM 1,232,000 1,211,160
FC 901,000 954,000
N.I 331,000 310,000
URRENT NEW
40,000 1,616,000
08,000 401,500
2,000 1,204,500
01,000 836,000
31,000 368,500

456,248
278,200
178,048
120,900
57,148

B32L K84B
S 46,000 27,000
VC 13,800 14,670
CM 32,200 12,330

TOTAL SALES
46,000+27,000=73,000
TOTAL CONTRIBUTION
MARGIN
 B32L K84B
S 46,000 27,000
VC 13,800 14,670
CM 32,200 12,330

TOTAL SALES
46,000+27,000=73,000
TOTAL CONTRIBUTION
MARGIN
32,200+12,330=44,530

R38T X08S
20,000 39,000
C 7,400 6,170
M 12,600 32,830

OTAL SALES
20,000+39,000=59,000
OTAL CONTRIBUTION MARGIN
12,600+32,830=45,430