2. a. Hawaiian
Fantasy Tahitian
Joy Samoan
Delight Total
Amount % Amount % Amount % Amount %
Sales... $300,000 100.0 $500,000 100 $450,000 100.0 $1,250,000 100.0
Less variable
expenses ... 180,000 60.0 100,000 20 360,000 80.0 640,000 51.2
Contribution
margin... $120,000 40.0 $400,000 80 $ 90,000 20.0 610,000 48.8
Less fixed
expenses ... 475,800
Net operating
income ... $ 134,200
Problem 6-29 (continued)
b. Break-even point= in dollar sales Fixed expenses $475,800 CM ratio = 0.488 = $975,000
Margin of safety=Actual sales - Break-even sales
=$1,250,000 - $975,000=$275,000
Margin of safety Margin of safety in dollars percentage = Actual sales
$275,000
= =22%
$1,250,000
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