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Matrix Cosmetic

The document shows sales revenue, costs, and profit for three divisions - COSVANI, COSLAVI, and COSMENTI. Total sales were €850,000. Variable costs were €455,000, leaving a total contribution margin of €395,000. Direct fixed costs were €145,000 and indirect fixed costs were €240,000. Total costs were €840,000, resulting in a total profit of €10,000.

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23 views2 pages

Matrix Cosmetic

The document shows sales revenue, costs, and profit for three divisions - COSVANI, COSLAVI, and COSMENTI. Total sales were €850,000. Variable costs were €455,000, leaving a total contribution margin of €395,000. Direct fixed costs were €145,000 and indirect fixed costs were €240,000. Total costs were €840,000, resulting in a total profit of €10,000.

Uploaded by

yimin liu
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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COSVANI COSLAVI COSMENTI TOTAL

Sales revenue 130,000 300,000 420,000 850,000

Raw materials 60,000 50,000 100,000 210,000


Labor 10,000 100,000 100,000 210,000
Energy 5,000 10,000 20,000 35,000
Variable costs 75,000 160,000 220,000 455,000
CONTRIBUTION MAR 55,000 140,000 200,000 395,000
Salaries 20,000 25,000 30,000 75,000
Depreciation 5,000 15,000 50,000 70,000
Direct Fixed costs 25,000 40,000 80,000 145,000

Indirect Fixed costs (IFC) 240,000


Total costs 840,000
Profit 10,000

Sales units 2,000 1,000 3,000 6,000


65 300 140
130,000 300,000 420,000
Sales revenue 130,000 300,000 420,000 850,000
variable labour costs 10000 100000 100000 210,000
Allocation rate = Total IFC / Total allocation base
Indirect Fixed costs allocation rate 1.143 as a % of the labor costs
COSVANI COSLAVI COSMENTI TOTAL
Labor costs 10,000 100,000 100,000 210,000
IFC 11,429 114,286 114,286 240,000
Full cost 111,429 314,286 414,286 840,000
Profit 18,571 -14,286 5,714 10,000

volumes of sales
Indirect Fixed costs allocation rate 40.000 by units sold
COSVANI COSLAVI COSMENTI TOTAL
Sales units 2,000 1,000 3,000 6,000
IFC 80,000 40,000 120,000 240,000
Full cost 180,000 240,000 420,000 840,000
Profit -50,000 60,000 0 10,000

sales revenues
Indirect Fixed costs allocation rate 0.282 as a % of sales
COSVANI COSLAVI COSMENTI TOTAL
sales revenues 130,000 300,000 420,000 850,000
IFC 36,706 84,706 118,588 240,000
Full cost 136,706 284,706 418,588 840,000
Profit -6,706 15,294 1,412 10,000

contribution margin
Indirect Fixed costs allocation rate 0.608 as a % of contrib margin
CM 55,000 140,000 200,000 395,000
IFC 33,418 85,063 121,519 240,000
Full cost 133,418 285,063 421,519 840,000
Profit -3,418 14,937 -1,519 10,000

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