Classic Pen.xlsx - Classic Pen Developing an ABC Model Revenue Material costs Direct Labour Overhead 300 Total Costs Total operating income Volume

Classic Pen.xlsx - Classic Pen Developing an ABC Model...

This preview shows page 1 - 3 out of 3 pages.

Classic Pen: Developing an ABC Model Income Statement Blue Black Red Purple Total Revenue $75,000 $60,000 $13,950 $1,650 $150,600 Material costs 25,000 20,000 4,680 550 50,230 Direct Labour 10,000 8,000 1,800 200 20,000 Overhead @ 300% 30,000 24,000 5,400 600 60,000 Total Costs 65,000 52,000 11,880 1,350 130,230 Total operating income $10,000 $8,000 $2,070 $300 $20,370 Volume 50,000 40000 9000 1000 100,000 Selling Price / Unit 1.5 1.5 1.55 1.65 1.506 Cost Price / Unit 1.3 1.3 1.32 1.35 1.3023 Return on sales 13.33% 13.33% 14.84% 18.18% 13.53% Blue Pens Given Value ABC per unit Cost of Material 25,000 0.5 0.5 25000 Direct Labour 10,000 0.2 0.2 10000 Overhead @ 300% 30,000 0.6 0.48 23791.89 Total Costs 65,000 1.3 1.18 58792 Sales $75000 75000 Operating Income 10,000 16208 Return on sales 13.3333333333 21.6106666667 Traditional per unit
Image of page 1
ABC Income Statement Blue Black Red Purple Total Revenue $75,000 $60,000 $13,950 $1,650 $150,600 Materical Costs 25,000 20,000 4,680 550 50,230 Direct Labour 10,000 8,000 1,800 200 20,000 Overhead Production Run 7333.333 7333.333 5573 1760 21999.67 Set Up 4258.555 1064.63 4854.7 1022.02 11199.91 Parts Administration 1200 1200 1200 1200 4800 Computer Support 7000 5600
Image of page 2
Image of page 3

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture