1. a. Hawaiian
Fantasy Tahitian
Joy Total
Amount % Amount % Amount %
Sales... $300,000 100.0 $500,000 100.0 $800,000 100.0
Less variable expenses ... 180,000 60.0 100,000 20.0 280,000 35.0
Contribution margin ... $120,000 40.0 $400,000 80.0 520,000 65.0
Less fixed expenses ... 475,800
Net operating income ... $ 44,200
b. Break-even point= in dollar sales Fixed expenses $475,800 CM ratio = 0.650 =$732,000
Margin of safety=Actual sales - Break-even sales
=$800,000 - $732,000=$68,000
Margin of safety Margin of safety in dollars percentage = Actual sales
$68,000
= =8.5%
$800,000
Problem 6-29 (continued)
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