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20170102004604summer_job_project.xlsCosts
| Carnival Cost Projections in Excel | ||||||||
| Course: | ACCT 102 | Submitted by: | ||||||
| Section: | online | |||||||
| Material: | $0.00 | Total Fixed: | $250.00 | Sales price per serving: | $0.00 | |||
| Overhead: | $ 250.00 | Total Variable: | $ - 0 | Variable cost per serving: | $1.00 | |||
| Contribution margin per serving: | ($1.00) | |||||||
| Direct Material per batch of XYZ | ||||||||
| Line | Item | Source | Quantity | Unit Cost | Extended Cost | Cost Type | ||
| 1 | $ - 0 | Variable | ||||||
| 2 | $ - 0 | Variable | ||||||
| 3 | $ - 0 | Variable | ||||||
| 4 | $ - 0 | Variable | ||||||
| Total direct material cost | $ - 0 | |||||||
| Manufacturing Overhead | ||||||||
| Line | Item | Source | Rate | Extended Cost | Cost Type | |||
| 5 | Booth rental | $200 per week | $ 200.00 | Fixed | ||||
| 6 | Fixed | |||||||
| 7 | Fixed | |||||||
| 8 | Fixed | |||||||
| 9 | Fixed | |||||||
| 10 | Damage waiver on equipment | www.rental-world.com | 50.00 | Fixed | ||||
| 11 | Fixed | |||||||
| 12 | Fixed | |||||||
| 13 | Fixed | |||||||
| 14 | Fixed | |||||||
| 15 | Fixed | |||||||
| 16 | Fixed | |||||||
| Total manufacturing overhead | $ 250.00 | |||||||
| Fixed Costs | ||||||||
| Line | Item | Total Amount | ||||||
| 17 | Booth rental | $ 200.00 | ||||||
| 18 | ||||||||
| 19 | ||||||||
| 20 | ||||||||
| 21 | ||||||||
| 22 | Damage waiver | 50.00 | ||||||
| 23 | ||||||||
| 24 | ||||||||
| 25 | ||||||||
| 26 | ||||||||
| 27 | ||||||||
| 28 | ||||||||
| Total Fixed Costs | $ 250.00 | |||||||
| Variable costs | ||||||||
| Line | Item | Basis | Cost per serving | |||||
| 29 | ||||||||
| 30 | ||||||||
| 31 | ||||||||
| 32 | ||||||||
| 33 | Fee paid to Church (% of sales price) | $4.00 x 12.5% | 0.50 | |||||
| 34 | Fee paid to Amusement Company | $4:00 x 12.5% | 0.50 | |||||
| Total Variable Costs | $ 1.00 | |||||||
| SOURCE: C. Andrew Lafond, La Salle University |
&C&A
Page &P of &N
Costs-Formula
| Carnival Cost Projections in Excel | ||||||||
| Course: | ACCT 102 | Submitted by: | ||||||
| Section: | ||||||||
| Material: | $0.00 | Total Fixed: | $250.00 | Sales price per serving: | $4.00 | |||
| Overhead: | $ 250.00 | Total Variable: | $ - 0 | Variable cost per serving: | $1.00 | |||
| Contribution margin per serving: | $3.00 | |||||||
| Direct Material per batch of 200 funnel cakes | ||||||||
| Line | Item | Source | Quantity | Unit Cost | Extended Cost | Cost Type | ||
| 1 | $ - 0 | Variable | ||||||
| 2 | $ - 0 | Variable | ||||||
| 3 | $ - 0 | Variable | ||||||
| 4 | $ - 0 | Variable | ||||||
| Total direct material cost | $ - 0 | |||||||
| Manufacturing Overhead | ||||||||
| Line | Item | Source | Rate | Extended Cost | Cost Type | |||
| 5 | Booth rental | $200 per week | $ 200.00 | Fixed | ||||
| 6 | Fixed | |||||||
| 7 | Fixed | |||||||
| 8 | Fixed | |||||||
| 9 | Fixed | |||||||
| 10 | Damage waiver on equipment | www.rental-world.com | 50.00 | Fixed | ||||
| 11 | Fixed | |||||||
| 12 | Fixed | |||||||
| 13 | Fixed | |||||||
| 14 | Fixed | |||||||
| 15 | Fixed | |||||||
| 16 | Fixed | |||||||
| Total manufacturing overhead | $ 250.00 | |||||||
| Fixed Costs | ||||||||
| Line | Item | Total Amount | ||||||
| 17 | Booth rental | $ 200.00 | ||||||
| 18 | ||||||||
| 19 | ||||||||
| 20 | ||||||||
| 21 | ||||||||
| 22 | Damage waiver | 50.00 | ||||||
| 23 | ||||||||
| 24 | ||||||||
| 25 | ||||||||
| 26 | ||||||||
| 27 | ||||||||
| 28 | ||||||||
| Total Fixed Costs | $ 250.00 | |||||||
| Variable costs | Approximate production = 200 funnel cakes per night | |||||||
| Line | Item | Basis | Cost per serving | |||||
| 29 | ||||||||
| 30 | ||||||||
| 31 | ||||||||
| 32 | ||||||||
| 33 | Fee paid to Church (% of sales price) | $4.00 x 12.5% | 0.50 | |||||
| 34 | Fee paid to Amusement Company | $4:00 x 12.5% | 0.50 | |||||
| Total Variable Costs | $ 1.00 | |||||||
| SOURCE: C. Andrew Lafond, La Salle University |
BE-DATA
| BREAK-EVEN ANALYSIS | ||||||
| Fixed Cost | Variable Cost | |||||
| Costs required to produce the first unit of a product. | Costs that vary directly with the production of one additional unit. | |||||
| Definition | Cost | Definiton | Cost per unit | |||
| 12.5% fee paid to Church ($ x 12.5%) | ||||||
| 12.5% fee paid to Amusement Co. ($ x 12.5%) | ||||||
| Total Variable Costs | $ - 0 | |||||
| Total Fixed Costs | $ - 0 | |||||
| Unit Selling Price: | $1.00 | |||||
| The amount of money charged to the customer for each unit of a product or service. | ||||||
| Expected Unit Sales: | ||||||
| Number of units of the product projected to be sold over a specific period of time. | ||||||
| Break-Even Units: | 0 | |||||
| SOURCE: C. Andrew Lafond, La Salle University |
BE-DATA-Formula
| BREAK-EVEN ANALYSIS | ||||||
| Fixed Cost | Variable Cost | |||||
| Costs required to produce the first unit of a product. | Costs that vary directly with the production of one additional unit. | |||||
| Definition | Cost | Definiton | Cost per unit | |||
| 12.5% fee paid to Church ($4 x 12.5%) | ||||||
| 12.5% fee paid to Amusement Co. ($4 x 12.5%) | ||||||
| Total Variable Costs | $ - 0 | |||||
| Total Fixed Costs | $ - 0 | |||||
| Unit Selling Price: | ||||||
| The amount of money charged to the customer for each unit of a product or service. | ||||||
| Expected Unit Sales: | ||||||
| Number of units of the product projected to be sold over a specific period of time. | ||||||
| Break-Even Units: | 0 | |||||
| SOURCE: C. Andrew Lafond, La Salle University |
&CACC202: Managerial Accounting
Bringing the Carnival to the Classroom
BE-ANALYSIS
| CARNIVAL BREAK-EVEN ANALYSIS | |||||||
| Total Fixed Costs: | $0.00 | ||||||
| Total Variable Unit Costs: | $0.00 | ||||||
| Expected Sales in Units: | 0 | ||||||
| Price per Unit: | $1.00 | ||||||
| Break Even Units: | 0 | ||||||
| Units | Fixed Cost | Variable Cost | Total Cost | Revenue | Profit | ||
| 50 | 0.00 | 0.00 | 0.00 | 50.00 | 50.00 | ||
| 100 | 0.00 | 0.00 | 0.00 | 100.00 | 100.00 | ||
| 150 | 0.00 | 0.00 | 0.00 | 150.00 | 150.00 | ||
| 200 | 0.00 | 0.00 | 0.00 | 200.00 | 200.00 | ||
| 250 | 0.00 | 0.00 | 0.00 | 250.00 | 250.00 | ||
| 300 | 0.00 | 0.00 | 0.00 | 300.00 | 300.00 | ||
| 350 | 0.00 | 0.00 | 0.00 | 350.00 | 350.00 | ||
| 400 | 0.00 | 0.00 | 0.00 | 400.00 | 400.00 | ||
| 450 | 0.00 | 0.00 | 0.00 | 450.00 | 450.00 | ||
| 500 | 0.00 | 0.00 | 0.00 | 500.00 | 500.00 | ||
| 550 | 0.00 | 0.00 | 0.00 | 550.00 | 550.00 | ||
| 600 | 0.00 | 0.00 | 0.00 | 600.00 | 600.00 | ||
| 650 | 0.00 | 0.00 | 0.00 | 650.00 | 650.00 | ||
| 700 | 0.00 | 0.00 | 0.00 | 700.00 | 700.00 | ||
| 750 | 0.00 | 0.00 | 0.00 | 750.00 | 750.00 | ||
| 800 | 0.00 | 0.00 | 0.00 | 800.00 | 800.00 | ||
| 850 | 0.00 | 0.00 | 0.00 | 850.00 | 850.00 | ||
| 900 | 0.00 | 0.00 | 0.00 | 900.00 | 900.00 | ||
| 950 | 0.00 | 0.00 | 0.00 | 950.00 | 950.00 | ||
| 1,000 | 0.00 | 0.00 | 0.00 | 1,000.00 | 1,000.00 | ||
| 1,050 | 0.00 | 0.00 | 0.00 | 1,050.00 | 1,050.00 | ||
| 1,100 | 0.00 | 0.00 | 0.00 | 1,100.00 | 1,100.00 | ||
| 1,150 | 0.00 | 0.00 | 0.00 | 1,150.00 | 1,150.00 | ||
| SOURCE: C. Andrew Lafond, La Salle University |
BE-ANALYSIS
Fixed Cost
Total Cost
Revenue
Units
Amount
BE-ANALYSIS-Formula
| CARNIVAL BREAK-EVEN ANALYSIS | |||||||
| Total Fixed Costs: | $0.00 | ||||||
| Total Variable Unit Costs: | $0.00 | ||||||
| Expected Sales in Units: | 0 | ||||||
| Price per Unit: | $0.00 | ||||||
| Break Even Units: | 0 | ||||||
| Units | Fixed Cost | Variable Cost | Total Cost | Revenue | Profit | ||
| 50 | 0.00 | 0.00 | 0.00 | 50.00 | 50.00 | ||
| 100 | 0.00 | 0.00 | 0.00 | 100.00 | 100.00 | ||
| 150 | 0.00 | 0.00 | 0.00 | 150.00 | 150.00 | ||
| 200 | 0.00 | 0.00 | 0.00 | 200.00 | 200.00 | ||
| 250 | 0.00 | 0.00 | 0.00 | 250.00 | 250.00 | ||
| 300 | 0.00 | 0.00 | 0.00 | 300.00 | 300.00 | ||
| 350 | 0.00 | 0.00 | 0.00 | 350.00 | 350.00 | ||
| 400 | 0.00 | 0.00 | 0.00 | 400.00 | 400.00 | ||
| 450 | 0.00 | 0.00 | 0.00 | 450.00 | 450.00 | ||
| 500 | 0.00 | 0.00 | 0.00 | 500.00 | 500.00 | ||
| 550 | 0.00 | 0.00 | 0.00 | 550.00 | 550.00 | ||
| 600 | 0.00 | 0.00 | 0.00 | 600.00 | 600.00 | ||
| 650 | 0.00 | 0.00 | 0.00 | 650.00 | 650.00 | ||
| 700 | 0.00 | 0.00 | 0.00 | 700.00 | 700.00 | ||
| 750 | 0.00 | 0.00 | 0.00 | 750.00 | 750.00 | ||
| 800 | 0.00 | 0.00 | 0.00 | 800.00 | 800.00 | ||
| 850 | 0.00 | 0.00 | 0.00 | 850.00 | 850.00 | ||
| 900 | 0.00 | 0.00 | 0.00 | 900.00 | 900.00 | ||
| 950 | 0.00 | 0.00 | 0.00 | 950.00 | 950.00 | ||
| 1,000 | 0.00 | 0.00 | 0.00 | 1,000.00 | 1,000.00 | ||
| 1,050 | 0.00 | 0.00 | 0.00 | 1,050.00 | 1,050.00 | ||
| 1,100 | 0.00 | 0.00 | 0.00 | 1,100.00 | 1,100.00 | ||
| 1,150 | 0.00 | 0.00 | 0.00 | 1,150.00 | 1,150.00 | ||
| SOURCE: C. Andrew Lafond, La Salle University |
B/E point
BE-ANALYSIS-Formula
| 50 | 50 | 50 |
| 100 | 100 | 100 |
| 150 | 150 | 150 |
| 200 | 200 | 200 |
| 250 | 250 | 250 |
| 300 | 300 | 300 |
| 350 | 350 | 350 |
| 400 | 400 | 400 |
| 450 | 450 | 450 |
| 500 | 500 | 500 |
| 550 | 550 | 550 |
| 600 | 600 | 600 |
| 650 | 650 | 650 |
| 700 | 700 | 700 |
| 750 | 750 | 750 |
| 800 | 800 | 800 |
| 850 | 850 | 850 |
| 900 | 900 | 900 |
| 950 | 950 | 950 |
| 1000 | 1000 | 1000 |
| 1050 | 1050 | 1050 |
| 1100 | 1100 | 1100 |
Fixed Cost
Total Cost
Revenue
Units
Amount
0
0
50
0
0
100
0
0
150
0
0
200
0
0
250
0
0
300
0
0
350
0
0
400
0
0
450
0
0
500
0
0
550
0
0
600
0
0
650
0
0
700
0
0
750
0
0
800
0
0
850
0
0
900
0
0
950
0
0
1000
0
0
1050
0
0
1100
B/E point
