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PERMALINO - Learning Activity 9 - Composite BEP Analysis

The document provides information on a composite breakeven analysis for Dalisay Company which sells three products. It includes: 1) Budgeted sales and costs by product totaling a contribution margin of PHP 260,000 after fixed costs of PHP 223,600. 2) Calculations of the average unit contribution margin ratio of 52% and the composite breakeven point in units of 8,600 and in pesos of PHP 430,000. 3) The composite unit contribution margin of PHP 26 and sales per mix of 8,600 units to reach the breakeven point based on the product mix percentages.

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Ara Joyce Permalino
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232 views2 pages

PERMALINO - Learning Activity 9 - Composite BEP Analysis

The document provides information on a composite breakeven analysis for Dalisay Company which sells three products. It includes: 1) Budgeted sales and costs by product totaling a contribution margin of PHP 260,000 after fixed costs of PHP 223,600. 2) Calculations of the average unit contribution margin ratio of 52% and the composite breakeven point in units of 8,600 and in pesos of PHP 430,000. 3) The composite unit contribution margin of PHP 26 and sales per mix of 8,600 units to reach the breakeven point based on the product mix percentages.

Uploaded by

Ara Joyce Permalino
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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MANAGEMENT ACCOUNTING & CONTROL

PROFIT PLANNING AND COST VOLUME PROFIT ANALYSIS

Learning Activity 9. Composite BEP Analysis


R. Dalisay Company has been operating for only a few months. The company sells three
products: R, D & C, each with a unit sales price of Php 50. Budgeted sales by product and in
total for the coming month are shown below:

R D C Total
Percentage of total sales 48% 20% 32%
Sales 240,000 100,000 160,000 500,000
Less: Variable Costs 72,000 80,000 88,000 240,000
Contribution Margin 168,000 20,000 72,000 260,000
Less: Fixed Costs 223,600
Net Income 36,400

1. Average unit contribution margin ratio


Total Ratio
Sales 500,000 100%
Less: Variable Cost 240,000
Contribution Margin 260,000
Average unit contribution margin ratio = Sales/Contribution Margin
= 500,000 / 260,000
Average unit contribution margin ratio = 52 %

2. Composite (or total) breakeven point in units and in pesos


FC/UCM
BEP (units) = 223,600 / 26
BEP (units) = 8,600 Units

FC/CMR
BEP (Php) = 223,600 / 52%
BEP (Php) = 430,000
3. Composite unit contribution margin and sales per mix
Composite Unit Contribution Margin = TSP – TVC
= 50 – 24
Composite Unit Contribution Margin = 26

Sales Per Mix = FC/UCM


= 223,600/26
Sales Per Mix = 8,600

48% 20% 32%


CBEP R D C
4,128 1,720 2,752

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