and to

increased 100
by 000/Ann
by vs
50% compared

Product A Product B
CY NY CY NY CY
Unit Capacity 2,000,000 2,000,000
Actual Sale 1,500,000 1,750,000 600,000 400,000 400,000
Unit Sale Price 7.2 7.0 10.0 10.0
Total 10,800,000 12,160,000 6,000,000 4,000,000 3,600,000

Variable cost/Unit 4.5 3.7 7.5 8.3 3.8

Total Variable cost 6,750,000 6,517,500 4,500,000 3,300,000 1,500,000
Fixed cost 2,970,000 3,690,000 960,000 960,000 1,560,000
Income 1,080,000 1,952,500 540,000 (260,000) 540,000
Income Tax @ 50% 540,000 976,250 270,000 (130,000) 270,000
Divident 300,000 450,000
Retained earnings 240,000 526,250
Contribution margin 2.70 3.22 2.50 1.75 5.25
Break Even Point 1,100,000 1,144,440 384,000 548,571 297,143
(Units) 7,920,000 7,952,220 3,840,000 5,485,714 2,674,286
Break Even Point ($)
 increased ~ 0 Units in NY.
NY%
NY.

CY.

Product B Product C
NY CY NY

400,000 500,000 950,000

2.4 4.8
3,600,000 1,200,000 4,560,000

4.1 1.5 1.7

1,650,000 750,000 1,567,500
1,560,000 450,000 1,170,000
390,000 - 1,822,500
195,000 - 911,250

4.88 0.90 3.15

320,000 500,000 371,429
2,880,000 1,200,000 1,782,857
10800000 12160000

6750000

240000

1144439.52
7920000

10800000 12160000

6750000

240000
 1144439.52
7920000
2000000
1500000
7.2
6000000
4.5
6517500

2970000

540000
300000
526250
2.7
384000
7952219.76

2000000
1500000
7.2
6000000
4.5
6517500
2970000

540000
300000
526250
2.7
 384000
7952219.76
CY
2000000
1750000

4000000

4500000 3300000

3690000
1080000
976250

548571.43
3840000 5485714.29

2000000
1750000

4000000

4500000 3300000
3690000
1080000
976250
 548571.43
3840000 5485714.29
 Product Mix

600000
6.95

3.72

960000
1952500 540000
270000 -130000
450000

3.22

600000
6.95

3.72

960000
1952500 540000
270000 -130000
450000

3.22
 NY

400000

3600000 3600000
7.5
1500000

960000
-260000

2.5
297142.86
2674285.71

400000

3600000 3600000
7.5
1500000
960000
-260000

2.5
297142.86
2674285.71
10

1650000

320000
2880000

10

1650000
 320000
2880000
 Product A
CY

400000 400000
10
1200000 4560000
8.25

1560000 1560000
540000
270000 195000

1.75

1200000

400000 400000
10
1200000 4560000
8.25

1560000 1560000
540000
270000 195000

1.75
1200000
750000 1567500

390000

500000 371428.57
1782857.14

750000 1567500

390000
500000 371428.57
1782857.14
NY

500000

450000 1170000

500000

450000 1170000
 CY

950000
9

3.75

0
0 911250

5.25

950000
9

3.75

0
0 911250

5.25
 9

4.13

1822500

4.88

4.13

1822500

4.88
Product B
 NY

1.5

0.9

1.5

0.9
2.4

2.4
 Product

4.8

1.65

3.15

4.8

1.65

3.15
C
CY
NY