2. and 3. Sales Volume
Units sold... 260,000 280,000 300,000
(1) Sales @ $5.20*, $5.00 and
$4.80* ... $1,352,000 $1,400,000 $1,440,000
Less variable expense @ $3... 780,000 840,000 900,000
Contribution margin ... 572,000 560,000 540,000
Less fixed expenses ... 462,000 462,000 462,000
(2) Net operating income... $ 110,000 $ 98,000 $ 78,000
(3) Total assets ... $ 650,000 $ 700,000 $ 750,000
(4) Margin (2) ÷ (1) ... 8.14% 7.00% 5.42%
(5) Turnover (1) ÷ (3) ... 2.08 2.00 1.92
ROI (4) × (5) ... 16.93% 14.00% 10.41%
*$5.00 × 1.04 = $5.20; $5.00 × 0.96 = $4.80.
Note: The $280,000 column is not required.
Problem 12-31 (continued)
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