1 Heads FC VC Sales 90000
COGS Direct Materials 90000 Unit price 4
Direct labour 90000 Total 360000
Factory Overhead 80000 18000 Net Loss -4500
Sales Commission 18000
Shipping 3600 Contribution 135900
Advertising, Salries 40000
Admin Expenses 20400 4500
Total 140400 224100
VC+FC 364500
2a Heads FC VC Sales 150000
Direct Materials 150000 Unit price 3.4
COGS Direct labour 150000 Total 510000
Factory Overhead 80000 30000 Net Profit 600
Sales Commission 25500
Shipping 6000 Contribution 141000
Advertising, Salries 40000 0
Admin Expenses 20400 7500
Total 140400 369000
VC+FC 509400
2b Heads FC VC Sales
Direct Materials 135000 Unit price
COGS Direct labour 135000 Total
Factory Overhead 80000 27000 Net Profit
Sales Commission 67500
Shipping 5400 Contribution
Advertising, Salries 190000 0
Admin Expenses 20400 6750
0
Total 290400 376650
VC+FC 667050
3 Heads FC VC Sales
COGS Direct Materials 130000 Unit price
Direct labour 130000 Total
Factory Overhead 80000 26000 Net Profit
Sales Commission 26000
Shipping 5200 Contribution
Advertising, Salries 69900 0
Admin Expenses 20400 6500
Total 170300 323700
VC+FC 494000
135000 4 Heads FC VC
5 Direct Materials 66000
675000 COGS Direct labour 60000
7950 Factory Overhead 80000 12000
Sales Commission 0
298350 Shipping 2400
Advertising, Salries 40000 0
Admin Expenses 20400 3000
Safety Promotion 24000 0
Total 164400 143400
VC+FC 307800
130000 5 Heads FC VC
4 COGS Direct Materials 169916.3
520000 Direct labour 146807.6
26000 Factory Overhead 80000 27186.6
Sales Commission 27186.6
196300 Shipping 5437.32
Advertising, Salries 40000 0
Admin Expenses 20400 6796.65
Total 140400 383331.1
VC+FC 523731.06
Sales 60000
Unit price 5.13
Total 307800
Net Profit 0
Contribution 164400
Sales 135933
Unit price 4
Total 543732
Net Profit 20000.94
Contribution 160400.9
