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Cost and Revenue Analysis Spreadsheet

The document shows calculations for changes in price, quantity, revenues, costs, and profits as production quantity is increased from 4,500 units to 13,000 units. Fixed costs are $1,000,000. Direct materials cost $200 per unit and direct labor costs $300 per unit. As quantity increases, total revenue, variable costs, and profits increase, while average costs and profits per unit decrease due to fixed costs being spread over more units of production.

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sherryl cao
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24 views1 page

Cost and Revenue Analysis Spreadsheet

The document shows calculations for changes in price, quantity, revenues, costs, and profits as production quantity is increased from 4,500 units to 13,000 units. Fixed costs are $1,000,000. Direct materials cost $200 per unit and direct labor costs $300 per unit. As quantity increases, total revenue, variable costs, and profits increase, while average costs and profits per unit decrease due to fixed costs being spread over more units of production.

Uploaded by

sherryl cao
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

Given:

Fixed Cost 1,000,000.00


Direct Materials per unit 200.00
Direct Labor per unit 300.00

Marginal Marginal
Change in Total Average Marginal Total Variable Marginal Average Total Fixed Average Marginal Average
Price Quantity Revenue per Direct Materials Direct Labor Variable Cost Total Cost Profit
Quantity Revenue Revenue Revenue Cost Variable Cost Variable Cost Cost Fixed Cost Cost Profit
additional unit per unit
1,000.00 4,500 ########## 1,000.00 - 900,000.00 ########### 2,250,000.00 - - 500.00 1,000,000.00 222.22 ########## - ######### 277.78
950.00 5,000 500 ########## 950.00 ######### 500.00 1,000,000.00 ########### 2,500,000.00 250,000.00 500.00 500.00 1,000,000.00 200.00 ########## ######## ######### 250.00
850.00 6,000 1,000 ########## 850.00 ######### 350.00 1,200,000.00 ########### 3,000,000.00 500,000.00 500.00 500.00 1,000,000.00 166.67 ########## ######## ######### 183.33
750.00 7,500 1,500 ########## 750.00 ######### 350.00 1,500,000.00 ########### 3,750,000.00 750,000.00 500.00 500.00 1,000,000.00 133.33 ########## ######## 875,000.00 116.67
650.00 8,000 500 ########## 650.00 ######### (850.00) 1,600,000.00 ########### 4,000,000.00 250,000.00 500.00 500.00 1,000,000.00 125.00 ########## ######## 200,000.00 25.00
550.00 9,000 1,000 ########## 550.00 ######### (250.00) 1,800,000.00 ########### 4,500,000.00 500,000.00 500.00 500.00 1,000,000.00 111.11 ########## ######## ######### (61.11)
450.00 9,500 500 ########## 450.00 ######### (1,350.00) 1,900,000.00 ########### 4,750,000.00 250,000.00 500.00 500.00 1,000,000.00 105.26 ########## ######## ######### (155.26)
350.00 10,000 500 ########## 350.00 ######### (1,550.00) 2,000,000.00 ########### 5,000,000.00 250,000.00 500.00 500.00 1,000,000.00 100.00 ########## ######## ######### (250.00)
250.00 12,000 2,000 ########## 250.00 ######### (250.00) 2,400,000.00 ########### 6,000,000.00 1,000,000.00 500.00 500.00 1,000,000.00 83.33 ########## ######## ######### (333.33)
150.00 13,000 1,000 ########## 150.00 ######### (1,050.00) 2,600,000.00 ########### 6,500,000.00 500,000.00 500.00 500.00 1,000,000.00 76.92 ########## ######## ######### (426.92)

Given:
Fixed Cost 1,000,000.00
Direct Materials per unit 200.00
Direct Labor per unit 300.00

Marginal Marginal
Change in Total Average Marginal Total Variable Marginal Average Total Fixed Average Marginal Average
Price Quantity Revenue per Direct Materials Direct Labor Variable Cost Total Cost Profit
Quantity Revenue Revenue Revenue Cost Variable Cost Variable Cost Cost Fixed Cost Cost Profit
additional unit per unit
1,000.00 4,500 ########## 1,000.00 - 900,000.00 ########### 2,250,000.00 - - 500.00 1,000,000.00 222.22 ########## - ######### 277.78
950.00 5,000 500 ########## 950.00 ######### 500.00 1,000,000.00 ########### 2,500,000.00 250,000.00 500.00 500.00 1,000,000.00 200.00 ########## ######## ######### 250.00
850.00 6,000 1,000 ########## 850.00 ######### 350.00 1,200,000.00 ########### 3,000,000.00 500,000.00 500.00 500.00 1,000,000.00 166.67 ########## ######## ######### 183.33
750.00 7,500 1,500 ########## 750.00 ######### 350.00 1,500,000.00 ########### 3,750,000.00 750,000.00 500.00 500.00 1,000,000.00 133.33 ########## ######## 875,000.00 116.67
650.00 8,000 500 ########## 650.00 ######### (850.00) 1,600,000.00 ########### 4,000,000.00 250,000.00 500.00 500.00 1,000,000.00 125.00 ########## ######## 200,000.00 25.00
550.00 9,000 1,000 ########## 550.00 ######### (250.00) 1,800,000.00 ########### 4,500,000.00 500,000.00 500.00 500.00 1,000,000.00 111.11 ########## ######## ######### (61.11)
450.00 9,500 500 ########## 450.00 ######### (1,350.00) 1,900,000.00 ########### 4,750,000.00 250,000.00 500.00 500.00 1,000,000.00 105.26 ########## ######## ######### (155.26)
350.00 10,000 500 ########## 350.00 ######### (1,550.00) 2,000,000.00 ########### 5,000,000.00 250,000.00 500.00 500.00 1,000,000.00 100.00 ########## ######## ######### (250.00)
250.00 12,000 2,000 ########## 250.00 ######### (250.00) 2,400,000.00 ########### 6,000,000.00 1,000,000.00 500.00 500.00 1,000,000.00 83.33 ########## ######## ######### (333.33)
150.00 13,000 1,000 ########## 150.00 ######### (1,050.00) 2,600,000.00 ########### 6,500,000.00 500,000.00 500.00 500.00 1,000,000.00 76.92 ########## ######## ######### (426.92)

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