(1)

Material (Beg) 268,000

Material Purchase 1,946,700
Material Available For Use 2,214,700
Less Material (End) (167,000)
Direct Labour 2,125,800
Prime Cost 4,173,500
Factory Overhead 764,000
Cost Of Good Manufactured 4,937,500
Sales 6,634,000
Finished Good (Beg) 43,000
Cost Of Goods Availables For sale 4,980,500
Less Finished Good (end) 200x395 (79,000)
Cost Of Good Sold 4,901,500
Gross Profit 1,732,500
Less Expenses
General And admisnitrative expense 461,000
Marketing expenses 516,000 (977,000)
Net Income 755,500
(2) Number of Units Manufactured
Sales units 12,400
Previous Finished Good (jan) (100)
Total Manufactured current. 12,300
(3) Unit Cost of refrigerator Manufactured
Total Manufactured Cost 4,937,500
Total Manufactured current. 12,300
Per Unit Cost 401
M/s. Yukon Refrigerator Company
Income Statement For the month ended March 31
(4) Gross Profit Per Unit Sold
Gross Profit 1,732,500
Sales Units 12,400
G.P Per Unit 140
(5) Income Per Unit Sold
Net Income 755,500
Sales Units 12,400
Income Per Unit 61
(6) Gross Profit to Sales
Gross Profit 1,732,500
Sales 6,634,000
Gross Profit to Sales Ratio 0.26115
(7) Income to Sales
Income 755,500
Sales 6,634,000
Income to Sales Percentage 0.113883
(8) Break Even Point of Sales
Fixed Cost
price per unit
variable cost per unit
Fixed Cost (764000x60%) 458400
Per Unit Cost 401
Variable Cost(764000x40%) 25
Break Even In units: 1,216.63
Break Even Point of Sales in Dollar= Price per Unit Break-even Sales Units
401x1216.63= 488,384
x =
Break Even In units: