# Module 05 Assignment – Breakeven Sales Module 05 Assignment – Breakeven Sales

Fill out the spreadsheet correctly – for break even sales
ATTACHED FILE(S)
Module 5 Deliverable
1 Sales mix and breakeven sales
The unit selling price, variable cost per unit, and contribution margin per unit for the company’s two products are provided below.
DATA
Product Selling price Variable Cost per Unit Contribution Margin per Unit Sales Mix
Digital TV \$150 \$70 80%
Digital Stereo 220 190 20%

Fixed costs \$16,800,000
Using formulas and cell references, perform the required analysis and input your answers into the green cells in the breakeven Sales column.
Breakeven Units Breakeven Sales Revenue
Digital TV js
Digital Stereo
2 Sales mix and breakeven sales
Just Boards Inc. (a fictitious company) manufactures and sells two products, Boogie Boards and Surf Boards. The fixed costs, the sales mix, the unit selling price and the unit variable cost for each product are as follows:
DATA
Products Sales Mix Unit Selling Price Unit Variable Cost Contribution Margin per Unit
Boogie Boards 70% \$80 \$50
Surf Boards 30% 100 80
Fixed costs \$326,700
Using formulas and cell references, perform the required analysis and input your answers into the green cells in the Amount column.
Amount
a. breakeven sales
b. Units of Boogie Boards sold at the breakeven point
Units of Surf Boards sold at the breakeven point
3 Breakeven sales and sales to realize operating income
For the current year ended March 31, Cosgrove Company expects fixed costs of \$442,400, a unit variable cost of \$57, and a unit selling price of \$85.
Compute the anticipated breakeven sales (units). Compute the anticipated breakeven sales (dollars).
Compute the sales (units) required to realize operating income of \$100,800.
Compute the sales (dollars) required to realize operating income of \$100,800.

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