pral

6o00, varale caat

o48,000.

a pralt
20,000
pale

-z48,000Js, D00)

Contiibution/unit = 32,000

plv katio = Selling Pries/uit

Lx'00
25%

Calulathsn Pricalunit-losale Ceofst

Cata buti'onnit Selig
-12

(P0)
 ooo) 3,00, -o%of 00,0 30 also Revbd
00
ment Jai Incame Margind oteo= Rewiod
FEjo,0
00 00,
20%
800,000
Ratio Even
Hy Jaleo= ibrK-
Caat Fixed
80%
30.00,000
A/00 DO
24,00,0
oRat P 3
Cot
V0.-8600000 30,00
Cost Variabto Saleo- Contubutt
- on
000,8 pricefsaling
evenaleo BuaK- Ratio PN )
E8o0,00
0. yeare
weeGo0,
and 000 csatd tho kothat
Dayear. h 0000,
a fo7E390 pold td. auw Rainb 7.
000 32, F
00
80,0Paofte 48,000+
4 0F20,00
t 48,0
00
Contundlf
Salao ’Total
ild 20,0o0 oala froma
4
io,000 48,000+
Coatibutiayuns
g0-0 yle
 Revioed Fised Coat -(800000 +Jog 0o0)
*900, 000
Revtad plu Rati'o aleo -Valable Cost
Jales
2700, 000-6,09000 s00
27,00 00o
72.77%
) Revioed Brua-eN en ales Fod Coot
ZO0,00 0
7777

8. sADestain i Saleo to braareven &iSales to earn

pralt
loy 1.
FG0,0 00

Sales 40,000 untS) c0,000

Variab le Cast K96,000
Fved cost -48,000 (2001
Magral Gncsne atamet:
Sales Sales 16 0 000
16 0,00 0 v.Capt (?6,000)
-46,000g0o
460,00O
Cont 64,9 0O
(48, 00)
40% 16,000
BraK-&ven Saleo = Fxed Cost
|( SAing int
pye /60,000
per /0,00 O
H8,000

=120,000
(e) Rekoed 15-9-G,
Desud ealeo to ean a plv Rati o = 5
Go,000= FC.+ Prsht 36
Py Rato (Relad)
48,000 + 60000
36%
F300,000