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Chapter 5 Applying Excel Student Form

This document contains an Excel worksheet with sales data including unit sales of 100, a selling price of $19,000 per unit, and variable expenses of $13,300 per unit. It also contains calculations of contribution margin ratio, variable expense ratio, break-even points in units and dollars, margin of safety in dollars and percentage, and degree of operating leverage based on the given sales and expense data.

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Némesis Figuereo
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171 views

Chapter 5 Applying Excel Student Form

This document contains an Excel worksheet with sales data including unit sales of 100, a selling price of $19,000 per unit, and variable expenses of $13,300 per unit. It also contains calculations of contribution margin ratio, variable expense ratio, break-even points in units and dollars, margin of safety in dollars and percentage, and degree of operating leverage based on the given sales and expense data.

Uploaded by

Némesis Figuereo
Copyright
© © All Rights Reserved
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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647821898.

xlsx
Chapter 5: Applying Excel

Data
Unit sales 100 units
Selling price per unit $19,000 per unit
Variable expenses per unit $13,300 per unit
Fixed expenses $513,000

Enter a formula into each of the cells marked with a ? below


Review Problem: CVP Relationships

Compute the CM ratio and variable expense ratio


Selling price per unit $19,000 per unit
Variable expenses per unit 13,300 per unit
Contribution margin per unit $5,700 per unit

CM ratio 30%
Variable expense ratio 70%

Compute the break-even


Break-even in unit sales 90 units
Break-even in dollar sales $1,710,000

Compute the margin of safety


Margin of safety in dollars $190,000
Margin of safety percentage 10%

Compute the degree of operating leverage


Sales $ 1,900,000
Variable expenses 1,330,000
Contribution margin 570,000
Fixed expenses $513,000
Net operating income $ 57,000

Degree of operating leverage 10.00

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