Profitability measures

Sheet1

SAMPLE INC.
Profit Center Income Statement
For the Years Ended December 31, xxx2 and xxx1
		Division 1	Division 2	Division 3
Revenue		2,500	3,000	1,700
Cost of goods sold		800	900	200
Variable Expenses		100	350	80
Contribution Margin
Fixed Expenses incurred in the Profit Center		100	100	100
Direct Profit
Controllable Corporate Charges		35	40	20
Controllable Profit
Other Corporate Allocations		20	20	20
Income before Taxes
Taxes		430	606	250
Net income
Analysis:

Sheet2

Sheet3

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SAMPLE INC.

Profit Center Income Statement

For the Years Ended December 31, xxx2 and xxx1

Revenue

Cost of goods sold