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The comparative condensed income statements of Hendi Corporation are shown below

ID: 2371405 • Letter: T

Question

The comparative condensed income statements of Hendi Corporation are shown below.

HENDI CORPORATION
Comparative Condensed Income Statements


For the Years Ended December 31
2009 2008
Net sales $600,000 $500,000
Cost of goods sold

483,000


420,000

Gross profit 117,000 80,000
Operating expenses

57,200


44,000

Net income

$ 59,800


$ 36,000



Prepare a horizontal analysis of the income statement data for Hendi Corporation using 2008 as a base. (Show the amounts of increase or decrease.) (Round percentages to 1 decimal place, e.g. 10.5.)

HENDI CORPORATION
Condensed Income Statements

For the Years Ended December 31


Increase or (Decrease)


2009


2008


Amount


Percentage
Net sales $ $ $ %
Cost of goods sold





%
Gross profit %

Operating expenses






%
Net income

$


$


$
%



Prepare a vertical analysis of the income statement data for Hendi Corporation in columnar form for both years. (Round percentages to 1 decimal place, e.g. 10.5.)

HENDI CORPORATION
Condensed Income Statements

For the Years Ended December 31


2009


2008


Amount


Percentage


Amount


Percentage
Net sales $ % $ %
Cost of goods sold



%




%
Gross profit % %

Operating expenses




%




%
Net income

$


%


$


%




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Explanation / Answer

Prepare a horizontal analysis of the income statement data for Hendi Corporation using 2008 as a base. (Show the amounts of increase or decrease.) (Round percentages to 1 decimal place, e.g. 10.5.)

                           HENDI CORPORATION
                   Condensed Income Statements
                For the Years Ended December 31
                                                            Increase
                              2009         2008      (Decrease)   % Change
Net Sales            $600,000    $500,000    $100,000       20.0%
COGS                 $483,000    $420,000     $63,000        15.0%
Gross Profit       $117,000      $80,000     $37,000        46.2%
Operaing exp.     $57,200      $44,000     $13,200       30.0%
Net Income         $59,800      $36,000     $23,800       66.1%

Prepare a vertical analysis of the income statement data for Hendi Corporation in columnar form for both years. (Round percentages to 1 decimal place, e.g. 10.5.)

                         ____________________________________
                                  2009                      2008
                        ____________________________________
                         Amount      Percent     Amount     Percent
Net Sales          $600,000       100.0%     $500,000   100.0%
COGS               $483,000        80.5%      $420,000     84.0%
Gross Profit     $117,000        19.5%       $80,000     16.0%
Operaing exp.   $57,200          9.5%       $44,000     8.8%
Net Income        $59,800         10.0%      $36,000     7.2%