2. First
Quarter Second
Quarter
Sales... $480,000 $600,000
Less variable expenses:
Variable manufacturing @ $8 per unit ... 96,000 120,000
Variable selling and administrative expenses
@$5 per unit ... 60,000 75,000
Total variable expenses ... 156,000 195,000
Contribution margin ... 324,000 405,000
Less fixed expenses:
Fixed manufacturing overhead... 180,000 180,000
Fixed selling and administrative expenses* ... 140,000 140,000
Total fixed expenses... 320,000 320,000
Net operating income ... $ 4,000 $ 85,000
*Selling and administrative expenses, first
quarter ... $200,000
Less variable portion
(12,000 units × $5 per unit)... 60,000
Fixed selling and administrative expenses... $140,000
Case 7-20 (continued)
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