Documente Academic
Documente Profesional
Documente Cultură
Net (Contribution-Fixed
Fixed Cost 2003 2004 2006
Margin of safety
(=) Sales - Break even sa
2 Years 2006
No. of sale tickets 7,500
Contribution Per Unit(Contribution/No.of sale Tickets) 614
Break Even point (Units ) 8,161
(Fixed Cost/Contribution per unit)
3 Sales commision = 0
So, Variable Cost = COGS
Years 2006
Sales 10,711,000
Variable cost (-) 5,570,000
Contribution (Sales-Variable Cost) 5,141,000
Fixed costs (-) 5,011,000
Years 2006
No. of sale tickets 6,897
Contribution Per Unit(Contribution/No.of sale Tickets) 745
Break Even point (Units) 6,723
(Fixed Cost/Contribution per unit)
Salaries 3,215,000
Advertisments 457,000
Adm. Expenses 435,000
Rent 840,000
Depreciation 142,000
Misc Expenses 122,000
Total 5,211,000
Years 2006
Sales 10,711,000
Variable cost (-) 6,106,000
Contribution (Sales-Variable Costs) 4,605,000
Fixed costs (-) 5,211,000
Years 2006
No. of sale tickets 6,897
Contribution Per Unit(Contribution/No.of sale Tickets) 668
Break Even point (Units) 7,805
(Fixed Cost/Contribution per unit)
Margin of safety
(=) Sales - Break even sales 1,295,981 482,193 -944,380