Cost-Volume-Profit Analysis - TDMaddox
TDMaddox
CVPIncomeStatement.docx|
VARGO VIDEO COMPANY CVP Income Statements For the Month Ended June 30, 2017 |
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No Change
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With Change
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Total
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Per Unit
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Percent of Sales
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Total
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Per Unit
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Percent of Sales
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Sales |
$ 500,000 |
$500 |
100% |
$600,000 |
$500 |
100% |
|
Variable costs |
300,000 |
300 |
60 |
360,000 |
300 |
60 |
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Contribution margin |
200,000 |
$200 |
40% |
240,000 |
$200 |
40% |
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Fixed costs |
200,000 |
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200,000 |
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Net income |
$ –0– |
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$40,000 |
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