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Marano Corporation produces and sells a single product. In October, the company

ID: 2430656 • Letter: M

Question

Marano Corporation produces and sells a single product. In October, the company sold 2,500 units. Its total sales were $149,000, its total variable expenses were $79,500, and its total fixed expenses were $56,400.

Construct the company's contribution format income statement for October. (Do not round intermediate calculations.)

Redo the company's contribution format income statement assuming that the company sells 2,400 units.(Do not round intermediate calculations.)

Marano Corporation produces and sells a single product. In October, the company sold 2,500 units. Its total sales were $149,000, its total variable expenses were $79,500, and its total fixed expenses were $56,400.

Explanation / Answer

Answer:

(1)

Construct the company's contribution format income statement for October

Contribution format statement (2500 units)

Particular

Amount $

Sales

149000

less:

Variable Cost

79500

Contribution margin

69500

Less:

fixed Expenses

56400

Net Operating Income

13100

________________________________________

(2)

Redo the company's contribution format income statement assuming that the company sells 2,400 units

Contribution format statement (2400 units)

Particular

Amount $

Sales (149000*2400/2500)

143040

less:

Variable Cost (79500*2400/2500)

76320

Contribution margin

66720

Less:

fixed Expenses

56400

Net Operating Income

10320

Contribution format statement (2500 units)

Particular

Amount $

Sales

149000

less:

Variable Cost

79500

Contribution margin

69500

Less:

fixed Expenses

56400

Net Operating Income

13100