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Todrick Company is a merchandiser that reported the following information based

ID: 2610548 • Letter: T

Question

Todrick Company is a merchandiser that reported the following information based on 1,000 units sold $300,000 $ 20,000 $200,000 $7,000 Sales Beginning merchandise inventory Purchases Ending merchandise inventory Fixed selling expense Fixed administrative expense Variable selling expense Variable administrative expense Contribution marain Net operating income $ 12,000 $ 15,000 $ 60,000 $ 18,000 Required: 1. Prepare a contribution format income statement. 2. Prepare a traditional format income statement. 3. Calculate the selling price per unit. 4. Calculate the variable cost per unit. 5. Calculate the contribution margin per unit. 6. Which income statement format (traditional format or contribution format) would be more useful to managers in estimating how net operating income will change in responses to changes in unit sales?

Explanation / Answer

Traditional income statement:

6. Contribution income statement is more useful.

Particulars Per unit Total Sales                          300        3,00,000 Varible expenses cost of goods sold                          213        2,13,000 variable selling expense                            15           15,000 variable administrative expense                            12           12,000 Total variable expenses                          240          2,40,000 Contribution margin                            60             60,000 Fixed expenses Fixed selling expense           30,000 Fixed administrative expense             12,000 Total fixed expenses           42,000 Net income           18,000