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{"sheet":"Break_Even CIA","index":0,"n_rows":86,"n_cols":9,"rows_kept":86,"cut":false,"hidden":false,"merged":[[5,1,5,8],[50,2,50,8]]}
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[null,"Contribution Income Analysis"]
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[null,"Use this spreadsheet to prepare a contribution margin income statement. The contribution margin is found by subtracting all variable costs from revenue (sales). Shaded cells have formulas…careful! After you enter your numbers check the Break-Even Chart below."]
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[null,"Price Per Unit",null,null,7.26]
[null,"Number of Units Sold",null,null,10000]
[null,"Total Sales",null,null,{"$f":"E9*E10","v":72600},{"$f":"E11/$E$11","v":1}]
[null,"Less: Variable Production Costs",null,null,31040,{"$f":"E12/$E$11","v":0.42754820936639121}]
[null,"Less: Variable Selling Costs",null,null,18480,{"$f":"E13/$E$11","v":0.25454545454545452}]
[null,"Total Variable Costs",null,null,{"$f":"IF(SUM(E12:E13),SUM(E12:E13),\"\")","v":49520},{"$f":"IF(SUM(F12:F13),SUM(F12:F13),\"\")","v":0.68209366391184578},{"$f":"$E$9*F14","v":4.952},"Per Unit"]
[null,"Contribution Margin",null,null,{"$f":"IF(SUM(E11,E14),E11-E14,\"\")","v":23080},{"$f":"IF(SUM(F11,F14),F11-F14,\"\")","v":0.31790633608815422}]
[null,"Less: Fixed Production Costs",null,null,13050,{"$f":"E16/$E$11","v":0.17975206611570249}]
[null,"Less: Fixed Selling and Administrative Costs",null,null,4820,{"$f":"E17/$E$11","v":6.6391184573002748E-2}]
[null,"Total Fixed Costs",null,null,{"$f":"IF(SUM(E16:E17),SUM(E16:E17),\"\")","v":17870},{"$f":"IF(SUM(F16:F17),SUM(F16:F17),\"\")","v":0.24614325068870524},{"$f":"$E$9*F18","v":1.7869999999999999},"Per Unit"]
[null,"Income Before Taxes",null,null,{"$f":"IF(SUM(E18),E15-E18,\"\")","v":5210},{"$f":"IF(SUM(F18),F15-F18,\"\")","v":7.1763085399448978E-2},{"$f":"$E$9*F19","v":0.52099999999999957},"Per Unit"]
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[null,"Break-Even Analysis Chart"]
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[null,null,null,"Break-Even Point (units) =",{"$f":"((E46/(E48-E47)))","v":7742.6343154246106},null,null,"Break-Even Point ($'s) =",{"$f":"(E44*E48)","v":56211.52512998267}]
[]
[null,"Total Fixed Costs",null,"TFC =",{"$f":"'Break_Even CIA'!$E$18","v":17870},null,null,"Formulas:"]
[null,"Variable Cost per Unit",null,"VCU =",{"$f":"'Break_Even CIA'!$G$14","v":4.952},null,null,"BEP (units) = TFC/(SPU-VCU)"]
[null,"Sales Price per Unit",null,"SPU =",{"$f":"'Break_Even CIA'!$E$9","v":7.26},null,null,"BEP ($'s) = BEP (units) * SPU"]
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[null,null,"Unit Increment x-axis",null,400]
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[null,null,"Graph Data:"]
[null,null,"Total"]
[null,null,"Units","TFC","TVC","TC","Sales","Profit"]
[null,null,0,{"$f":"$E$46","v":17870},{"$f":"(C58*$E$47)","v":0},{"$f":"(D58+E58)","v":17870},{"$f":"(C58*$E$48)","v":0},{"$f":"(G58-F58)","v":-17870}]
[null,null,{"$f":"$E$53+C58","v":400},17870,1980.8,19850.8,2904,-16946.8]
[null,null,800,17870,3961.6,21831.599999999999,5808,-16023.599999999999]
[null,null,1200,17870,5942.4,23812.400000000001,8712,-15100.400000000001]
[null,null,1600,17870,7923.2,25793.200000000001,11616,-14177.2]
[null,null,2000,17870,9904,27774,14520,-13254]
[null,null,2400,17870,11884.8,29754.799999999999,17424,-12330.8]
[null,null,2800,17870,13865.6,31735.599999999999,20328,-11407.599999999999]
[null,null,3200,17870,15846.4,33716.400000000001,23232,-10484.400000000001]
[null,null,3600,17870,17827.2,35697.199999999997,26136,-9561.1999999999971]
[null,null,4000,17870,19808,37678,29040,-8638]
[null,null,4400,17870,21788.799999999999,39658.800000000003,31944,-7714.8000000000029]
[null,null,4800,17870,23769.599999999999,41639.599999999999,34848,-6791.5999999999985]
[null,null,5200,17870,25750.400000000001,43620.4,37752,-5868.4000000000015]
[null,null,5600,17870,27731.200000000001,45601.2,40656,-4945.1999999999971]
[null,null,6000,17870,29712,47582,43560,-4022]
[null,null,6400,17870,31692.799999999999,49562.8,46464,-3098.8000000000029]
[null,null,6800,17870,33673.599999999999,51543.6,49368,-2175.5999999999985]
[null,null,7200,17870,35654.400000000001,53524.4,52272,-1252.4000000000015]
[null,null,7600,17870,37635.199999999997,55505.2,55176,-329.19999999999709]
[null,null,8000,17870,39616,57486,58080,594]
[null,null,8400,17870,41596.800000000003,59466.8,60984,1517.1999999999971]
[null,null,8800,17870,43577.599999999999,61447.6,63888,2440.4000000000015]
[null,null,9200,17870,45558.400000000001,63428.4,66792,3363.5999999999985]
[null,null,9600,17870,47539.199999999997,65409.2,69696,4286.8000000000029]
[null,null,10000,17870,49520,67390,72600,5210]
[null,null,10400,17870,51500.800000000003,69370.8,75504,6133.1999999999971]
[null,null,10800,17870,53481.599999999999,71351.600000000006,78408,7056.3999999999942]
[null,null,11200,17870,55462.400000000001,73332.399999999994,81312,7979.6000000000058]