Accounting assignments

Exam500895-PPMCExcelSpreadsheet.xlsx

Step 2

Calculation of First Year Break Even Points															Calculation of First Year Break Even Points
	Note	M1	M2	M3	M4	M5	M6	M7	M8	M9	M10	M11	M12	1st	1st	2nd	3rd	4th	1st
		Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec	Year	Qtr	Qtr	Qtr	Qtr	Year
Stores
Multiply by 200 carts
Total Carts
Multiply by Revenue per cart
Total Revenues	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Variable Costs (VC)
Amortization (2 year S/L)	2
Printing	3
Replacement (even distribution)	4
Cart Rental (10% Revenue)	5
Mktg. Sales & Comm.	6
Grocery Store Operations	7
Total VC		0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Contribution Margin (CM)		0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
CM per Unit/Cart		ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!	ERROR:#DIV/0!
Fixed Costs (FC)
Accounting & Audit	8
Advertising (even distribution)	9
Auto Lease	10
Bank Charges	11
Entertainment & Promotion	12
Insurance	13
Legal	14
Management Fees	15
Office & Sundry	16
Public Relations	17
Rent	18
Salaries & Benefits	19
Stationary & Printing	20
Telephone & Faxc	21
Travel & Accommodation	22
Total FC		0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Total Expenses (VC + FC)		0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Net Operating Income		0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Break Even Point in terms of carts														ERROR:#DIV/0!					ERROR:#DIV/0!
Break Even Point in terms of stores														ERROR:#DIV/0!					ERROR:#DIV/0!