PRODUCTS Sales Mix UCM USM

A B C TOTAL A 200 6 1,200 A 2,600.00 0.50 1,300

Unit Sale Price 450 700 550 550.00 B 300 4 1,200 B 2,600.00 0.33 867
Unit Variable Costs 250 400 450 C 100 2 200 C 2,600.00 0.17 433
Unit Contribution Margin 200 300 100 216.67 2,600
CM Rate 44.44% 42.86% 18.18% 39.39% FC/Composite UCM 1,800,000.00 692.31 pesos/unit A 692.31 6 4,153.85 pesos/unit
Budgeted Sales in Units 6,000 4,000 2,000 12,000 6 4 2 12 B 692.31 4 2,769.23 pesos/unit
Budgeted Sales in Pesos 2,700,000 2,800,000 1,100,000 6,600,000 C 692.31 2 1,384.62 pesos/unit
Total Fixed Costs 1,800,000 CBEP/u FC Ave. UCM
***Tax Rate of 30% 1,800,000 216.67 8,308 units
(1) Compute for Ave. UCM A 8,308 0.50 4,154.00 4,154 units
(2) Compute for Ave. CMR B 8,308 0.33 2,769.33 2,770 units
(3) Compute for Sales per mix C 8,308 0.17 1,384.67 1,385 units
(4) Compute for Composite sales with Profit for the 7 given profit

1. Profit before tax of P320,000 1. Q P Amt

S 9,785 550.00 5,381,750.00 5,381,538.46 (211.54)
VC 9,785 (333.33) (3,261,666.67) (3,261,750.00) 0.61 (83.33)
CM 9,785 216.67 2,120,000.00 0.39
FC (1,800,000.00)
PBT 320,000.00

2. Profit after tax of P280,000 2. Q P Amt

S 10,154 550.00 5,584,700.00 5,584,615.38 (84.62)
VC 10,154 (333.33) (3,384,666.67) (3,384,700.00) 0.61 (33.33)
CM 10,154 216.67 2,200,000.00 0.39
FC (1,800,000.00)
PBT 400,000.00

PRAT = 280,000/(1-30%)
400000

3. Profit before tax is 20% of sales 3. Q P Amt

S 16,875 550.00 9,281,250.00 9,281,250.00 0.00
VC 16,875 (333.33) (5,625,000.00) (5,625,000.00) 0.61 0.00
CM 16,875 216.67 3,656,250.00 0.39
FC (1,800,000.00) 0.19
PBT 0.20 OF SALES

4. Profit before tax is P120 per unit 4. Q P Amt

S 18,621 550.00 10,241,550.00 10,241,550.00 (0.00)
VC 18,621 (333.33) (6,207,000.00) (6,207,000.00) 0.61 0.00
CM 18,621 216.67 4,034,550.00 0.39
FC 18,621 (96.67) (1,800,000.00) 0.19
PBT 120.00

5. After-tax profit is 20% of sales 5. Q P Amt

S 30,240 550.00 16,632,000.00 16,632,000.00 0.00
VC 30,240 (333.33) (10,080,000.00) (10,080,000.00) 0.61 0.00
CM 30,240 216.67 6,552,000.00 0.39
FC (1,800,000.00) 0.11
PBT 0.2857142857 OF SALES

PRAT = 20% OF SALES

0.2857142857 OF SALES
6. Pre-tax profit is 20% of CMR 6. Q P Amt
S 10,385 550.00 5,711,750.00 5,711,538.46 (211.54)
VC 10,385 (333.33) (3,461,666.67) (3,461,750.00) 0.61 (83.33)
CM 10,385 216.67 2,250,000.00 1.00 0.39
FC (1,800,000.00) 0.80
PBT 450,000.00 0.20 OF CMR

7. Post-tax profit is 20% of CMR 7. Q P Amt

S 11,631 550.00 6,397,050.00 6,396,923.08 (126.92)
VC 11,631 (333.33) (3,877,000.00) (3,877,050.00) 0.61 (50.00)
CM 11,631 216.67 2,520,000.00 1.00 0.39
FC (1,800,000.00) 0.71
PBT 0.29 OF CMR

PRAT = 20% OF SALES

CMR
0.2857142857 OF SALES