# Dad Week 6 - Contribution Margin per Product Line Total NOI...

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Unformatted text preview: Contribution Margin per Product Line / Total NOI Example Data Segment Contribution Margin Income Statement Given Values Product A Product B Product A Product B Total Seling price per product \$10.0 \$20.0 Sales \$350,0 0.0 \$40 ,0 0.0 \$750,0 0.0 Variable expenses per product \$4.0 \$15.0 Variable Expenses- \$140,0 0.0 \$30 ,0 0.0 \$4 0,0 0.0 \$1 0,0 0.0 \$35,0 0.0 Contribution Margin eq \$210,0 0.0 \$10 ,0 0.0 \$310,0 0.0 Sales Volume in units 35,0 0 20,0 0 Traceable Fixed Expenses- \$1 0,0 0.0 \$35,0 0.0 \$145,0 0.0 Segment Contribution Margin eq \$10 ,0 0.0 \$65,0 0.0 \$165,0 0.0 \$10 ,0 0.0 (Used in Total) Common Fixed Expenses- \$10 ,0 0.0 Total Net Operating Income eq \$65,0 0.0 Calculated values Total Seling price per product \$350,0 0.0 \$40 ,0 0.0 Total Variable expenses per product \$140,0 0.0 \$30 ,0 0.0 \$3.14 \$1.75 Contribution Margin per Product Line / Total NOI Example Data Segment Contribution Margin Income Statement Given Values Product A Product B Product A Product B Total Seling price per product \$12.0 \$18.0 Sales \$360,0 0.0 \$450,0 0.0 \$810,0 0.0 Variable expenses per product \$8.0 \$12.0 Variable Expenses- \$240,0 0.0 \$30 ,0 0.0 \$540,0 0.0 \$80,0 0.0 \$50,0 0.0 Contribution Margin eq \$120,0 0.0 \$150,0 0.0 \$270,0 0.0 Sales Volume in units 30,0 0 25,0 0 Traceable Fixed Expenses- \$80,0 0.0 \$50,0 0.0 \$130,0 0.0 Product Line Contribution Margin eq \$40,0 0.0 \$10 ,0 0.0 \$140,0 0.0 \$10 ,0 0.0 (Used in Total) Common Fixed Expenses- \$10 ,0 0.0 Total Net Operating Income eq \$40,0 0.0 Calculated values Total Seling price per product \$360,0 0.0 \$450,0 0.0 Total Variable expenses per product \$240,0 0.0 \$30 ,0 0.0 \$2.67 \$2.0 ROI ROI = margin * turnover Margin = NOI/sales Turnover = Sales/average operating as ets Example Data Segment Contribution Margin Income Statement Given Values Product A Margin Seling price per product NOI \$3,0 0,0 0.0 Variable expenses per product Sales div \$15,0 0,0 0.0 Margin eq 0.20 0 Sales Volume in units 30,0 0 Turnover Sales \$15,0 0,0 0.0 Average Operating As ets \$30,0 0,0 0.0 (Given) Average Operating As ets div \$30,0 0,0 0.0 NOI \$3,0 0,0 0.0 (Given) Turnover eq 0.50 0 Calculated values Return on Investment (ROI) Total Seling price per product (Total Sales) \$15,0 0,0 0.0 (Given) Margin 0.20 0 Total Variable expenses per product \$0.0 Turnover * 0.50 0 \$0.0 ROI eq 0.10 0 ROI ROI = margin * turnover Margin = NOI/sales Turnover = Sales/average operating as ets Example Data Segment Contribution Margin Income Statement Given Values Product A Margin Seling price per product NOI \$3,0 0,0 0.0 Variable expenses per product Sales div \$10,0 0,0 0.0 Margin eq 0.30 0 Sales Volume in units 30,0 0 Turnover Sales \$10,0 0,0 0.0 Average Operating As ets \$20,0 0,0 0.0 (Given) Average Operating As ets div \$20,0 0,0 0.0 NOI \$3,0 0,0 0.0 (Given) Turnover eq 0.50 0 Calculated values Return on Investment (ROI) Total Seling price per product (Total Sales) \$10,0 0,0 0.0 (Given) Margin 0.30 0 Total Variable expenses per product \$0.0 Turnover * 0.50 0 \$0.0 ROI eq 0.150 Residual Income...
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Dad Week 6 - Contribution Margin per Product Line Total NOI...

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