MAINE CONNECTICUT TOTAL

sales unit 110000 200000 310000

SALES $ 2200000 4000000 6200000
VARIABLE PRODUCTION COST
DIRECT MATERIAL 550000 1000000 1550000
DIRECT LABOR 660000 1000000 1660000
VARIABLE FACTORY OVERHEAD 440000 700000 1140000
TOTAL VARIABLE COST 1650000 2700000 4350000
CONTRIBUTION MARGIN 550000 1300000 1850000
DIRECT/ TRACEABLE FIXED COSTS:
FIXED FACTORY OVERHEAD 700000 900000 1600000
FIXED REGIONAL PROMOTION COSTS 100000 100000 200000
TOTAL FIXED COST 800000 1000000 1800000
SEGMENT MARGIN -250000 300000 50000
 FOR PLAN A
MAINE CONNECTICUT
sales unit 170000 200000
SALES $ 3400000 4000000
VARIABLE PRODUCTION COST
DIRECT MATERIAL 850000 1000000
DIRECT LABOR 1020000 1000000
VARIABLE FACTORY OVERHEAD 680000 700000
TOTAL VARIABLE COST 2550000 2700000
CONTRIBUTION MARGIN 850000 1300000
DIRECT/ TRACEABLE FIXED COSTS:
FIXED FACTORY OVERHEAD 700000 900000
FIXED REGIONAL PROMOTION COSTS 220000 100000
TOTAL FIXED COST 920000 1000000
SEGMENT MARGIN -70000 300000
TOTAL
370000
7400000

1850000
2020000
1380000
5250000
2150000

1600000
320000
1920000
230000
 FOR PLAN B
MAINE CONNECTICUT
sales unit 0 310000
SALES $ 0 6200000
VARIABLE PRODUCTION COST
DIRECT MATERIAL 0 1550000
DIRECT LABOR 0 1550000
VARIABLE FACTORY OVERHEAD 0 1085000
TOTAL VARIABLE COST 0 4185000
CONTRIBUTION MARGIN 0 2015000
DIRECT/ TRACEABLE FIXED COSTS:
FIXED FACTORY OVERHEAD 0 950000
FIXED REGIONAL PROMOTION COSTS 0 200000
TOTAL FIXED COST 0 1150000
SEGMENT MARGIN 0 865000
TOTAL
310000
6200000

1550000
1550000
1085000
4185000
2015000

950000
200000
1150000
865000