1.
CARBEX, INC.
Income Statement For April
Standard Deluxe Total
Amount % Amount % Amount %
Sales ... $240,000 100 $150,000 100 $390,000 100.0
Less variable expenses:
Production... 60,000 25 60,000 40 120,000 30.8
Sales commission... 36,000 15 22,500 15 58,500 15.0
Total variable expenses .. 96,000 40 82,500 55 178,500 45.8
Contribution margin... $144,000 60 $ 67,500 45 $211,500 54.2
Less fixed expenses:
Advertising ... 105,000
Depreciation ... 21,700
Administrative... 63,000
Total fixed expenses ... 189,700
Net operating income... $ 21,800
Income Statement For May
Standard Deluxe Total
Amount % Amount % Amount %
Sales ... $60,000 100 $375,000 100 $435,000 100.0
Production... 15,000 25 150,000 40 165,000 37.9
Sales commission... 9,000 15 56,250 15 65,250 15.0
Total variable expenses . 24,000 40 206,250 55 230,250 52.9
Contribution margin... $36,000 60 $168,750 45 204,750 47.1
Advertising ... 105,000
Depreciation ... 21,700
Administrative... 63,000
Total fixed expenses ... 189,700
Net operating income.... $ 15,050
Problem 6-30 (continued)
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