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? 75% 33.3% O it is impossible to determine from the data given. QUESTION 11 Jac

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? 75% 33.3% O it is impossible to determine from the data given. QUESTION 11 Jacobbsson Organics makes industrial cement and has supplied the following data: Bags produced and sold Sales revenue Variable Manuf. Expense Fixed manufacturing expense Variable selling and adm. Expense Fixed selling & Administrative 680,000 S 4,352,000 ,972,000 730,000 782,000 412,000 Required: Do not use the tab key, only the space bar and return ke) al Prepare a contribution format income statement for the fiscal year ended January 31, 2019 bl Compute breakeven, both unit breakeven and dollar breakeven. [c] Compute the Net Operating income if the sales revenue increases 30% TTT Arial : 3(12pt) : T.:-.-. Click Save and Submit to sque and submit. Click Saue All Answers to save all answers Save All Ans

Explanation / Answer

Requirement (a) - Contribution format income statement for the fiscal year ended January 31, 2019

Jacobbsson Organics

Contribution format income statement

For the fiscal year ended January 31, 2019

Particulars

Amount ($)

Amount ($)

Sales

43,52,000

Variable Expenses

Variable Manufacturing Expenses

19,72,000

Variable Selling and Administrative Expenses

782,000

(27,54,000)

Contribution margin

15,98,000

Fixed expenses:

Fixed Manufacturing Expenses

730,000

Fixed Selling and Administrative Expenses

412,000

(11,42,000)

Net Operating Income

$456,000

Requirement (b), Break-Even in units and in Dollar Amounts

Contribution per unit = Contribution margin / Units produced and sold

= $15,98,000 / 680,000

= $2.35 per unit

Contribution margin ratio = [ 15,98,000 / 43,52,000 ] x 100 = 36.72%

Break-Even in units = Total Fixed Costs / Contribution per unit

= $11,42,000 / $2.35

= 485,957 Units

Break-Even in Dollars = Break-Even in units x Selling price per unit

= 485,957 Units x $6.40 per unit

= $3,110,124.80

Requirement (c), Net Operating Income if the sales revenue increased by 30%

Jacobbsson Organics

Contribution format income statement

For the fiscal year ended January 31, 2019

Particulars

Amount ($)

Amount ($)

Sales [ $43,52,000 x 130% ]

56,57,600

Variable Expenses

Variable Manufacturing Expenses [ 19,72,000 x 130% ]

2,563,600

Variable Selling and Administrative Expenses

[ 782,000 x 130% ]

1,016,600

(3,580,200)

Contribution margin

2,077,400

Fixed expenses:

Fixed Manufacturing Expenses

730,000

Fixed Selling and Administrative Expenses

412,000

(11,42,000)

Net Operating Income

$935,400

If the sales revenue increased by 30%, then the net operating would increase to $935,400 from $456,000

Jacobbsson Organics

Contribution format income statement

For the fiscal year ended January 31, 2019

Particulars

Amount ($)

Amount ($)

Sales

43,52,000

Variable Expenses

Variable Manufacturing Expenses

19,72,000

Variable Selling and Administrative Expenses

782,000

(27,54,000)

Contribution margin

15,98,000

Fixed expenses:

Fixed Manufacturing Expenses

730,000

Fixed Selling and Administrative Expenses

412,000

(11,42,000)

Net Operating Income

$456,000

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