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Gold Star Rice, Ltd., of Thailand exports Thai rice throughout Asia. The company

ID: 2601781 • Letter: G

Question

Gold Star Rice, Ltd., of Thailand exports Thai rice throughout Asia. The company grows three varieties of rice—Fragrant, White, and Loonzain. Budgeted sales by product and in total for the coming month are shown below:


Product

Fixed expenses

$449,280

     As shown by these data, net operating income is budgeted at $30,720 for the month and break even sales at $702,000.

     Assume that actual sales for the month total $750,000 as planned. Actual sales by product are: White, $300,000; Fragrant, $180,000; and Loonzain, $270,000.

Prepare a contribution format income statement for the month based on actual sales data.

  

Gold Star Rice, Ltd., of Thailand exports Thai rice throughout Asia. The company grows three varieties of rice—Fragrant, White, and Loonzain. Budgeted sales by product and in total for the coming month are shown below:

Explanation / Answer

Total Sale Percentage = 100%

Total Variable Expenses Percentage = ($216,000 + $36,000 + $108,000) / $750,000

...........................................................= 48%

Total Contribution Margin = 100% - 48%

.........................................= 52%

Gold Star Rice, Ltd. Contribution Income Statement Product White Fragrant Loonzain Total Sales $300,000 100% $180,000 100% $270,000 100% $750,000 100% Variable Expenses $216,000 72% $36,000 20% $108,000 40% $360,000 48% Contribution Margin $84,000 28% $144,000 80% $162,000 60% $390,000 52% Fixed Expenses $449,280 60% Net Operating Loss ($59,280) 8%
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