1. Total Company Cookbook Travel Guide Handy Speller
Sales ... $300,000 100 % $90,000 100 % $150,000 100 % $60,000 100 %
Less variable expenses:
Printing cost ... 102,000 34 27,000 30 63,000 42 12,000 20
Sales commissions ... 30,000 10 9,000 10 15,000 10 6,000 10
Total variable expenses ... 132,000 44 36,000 40 78,000 52 18,000 30
Contribution margin ... 168,000 56 54,000 60 72,000 48 42,000 70
Less traceable fixed expenses:
Advertising ... 36,000 12 13,500 15 19,500 13 3,000 5
Salaries ... 33,000 11 18,000 20 9,000 6 6,000 10
Equipment depreciation* 9,000 3 2,700 3 4,500 3 1,800 3
Warehouse rent**... 12,000 4 1,800 2 6,000 4 4,200 7
Total traceable fixed expenses .. 90,000 30 36,000 40 39,000 26 15,000 25
Product line segment margin .... 78,000 26 $18,000 20 % $ 33,000 22 % $27,000 45 %
Less common fixed expenses:
General sales ... 18,000 6
General administration... 42,000 14
Depreciation—office facilities . 3,000 1
Total common fixed expenses... 63,000 21
Net operating income... $ 15,000 5 %
*$9,000 × 30%, 50%, and 20%, respectively.
**$48,000 square feet × $3 per square foot = $144,000; $144,000 ÷ 12 months = $12,000 per month.
$12,000 ÷ 48,000 square feet = $0.25 per square foot per month.
Problem 12-22 (continued)
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