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SCM Assignment 2.1 CVP Analysis

The document provides a table with 10 independent situations showing the new break even point in units, pesos, and percentage of capacity given changes to factors in the tentative budgeted data. The factors include physical sales volume, sales price, variable costs, fixed costs, contribution margin per unit, combinations of sales price and variable cost increases, units sold to offset a fixed cost increase, transfers of costs between fixed and variable, and multiple simultaneous changes.

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Maxine Constantino
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83 views

SCM Assignment 2.1 CVP Analysis

The document provides a table with 10 independent situations showing the new break even point in units, pesos, and percentage of capacity given changes to factors in the tentative budgeted data. The factors include physical sales volume, sales price, variable costs, fixed costs, contribution margin per unit, combinations of sales price and variable cost increases, units sold to offset a fixed cost increase, transfers of costs between fixed and variable, and multiple simultaneous changes.

Uploaded by

Maxine Constantino
Copyright
© © All Rights Reserved
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Assignment 2.

1 CVP Analysis (MG3)

Calculate the new breakeven point (in units, in pesos and as a percentage of capacity) under each of the following
independent assumptions as to changes in the different factors given the following tentative budgeted data: (3 points per
item)

Sales                                  P300,000

Variable Cost                        225,000

Fixed Cost                              50,000

Net Profit                                25,000

Selling Price                            P10

Break Even Point Break Even Point Break Even Point


Independent Situations
(units) (Peso) (Percentage)
1. Physical sales volume (units) will increase by
20,000.00 200,000.00 68%
30%
2. Sales price will increase by 20% 11,111.11 133,333.33 37.04%
3. Variable costs will increase by 6 2/3% as
42,500.00 425,000.00 141.67%
result of the increase in price of materials
4. Fixed costs will increase by 10% 22,000.00 220,000.00 73.33%
5. Contribution margin per unit will decrease by
25,000.00 250,000.00 83.33%
20%
6. Sales Price will increase by 30% and
10,526.32 136,842.00 46%
variable costs per unit will increase by 10%
7. Units to be sold will be decreased by 50% to
16,650.00 166,500.00 111%
offset an increase in fixed costs of P4,000
8. P3,000 of the fixed costs will be transferred
19,583.33 195,833.30 65.28%
to the total variable costs
9. P2,000 of the total variable costs will be
20,259.74 202,597.40 67.53%
transferred to fixed costs

10. The following changes will be made:

 Units sold will increase by 12% 18,018.02 189,189.21 53.63%


 Sales price will increase by 5%
 Unit variable costs will increase by 3%

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