Description
workings of hallstead jewellers, case in Management Accounting course.
Sales COGS Commissions Gross Margin Salaries Advertising Admin Exp Rent Depriciation Misc Exp Total Exp Net Income Sales Ticket Contribution/Sales Contribution/Ticket Sales for BEP MOS Sales Tickets
2003 8583 4326 429 3828 2021 254 418 420 84 53 3250 578 5341
2004 8102 4132 405 3565 2081 250 425 420 84 93 3353 212 5316
2006 10711 5570 536 4605 3215 257 435 840 142 122 5011 -406 6897
0.445998 0.440015 0.429932 0.71672 0.670617 0.667682 7287.03 7620.198 11655.34 15.09927 5.946704 -8.8165 4534.548 4999.873 7505.074
Sales COGS Commissions Gross Margin Salaries Advertising Admin Exp Rent Depriciation Misc Exp Total Exp Net Income Sales Ticket Contribution/Sales Contribution/Ticket Sales for BEP MOS Sales Tickets
2003 8583 4326 429 3828 2021 254 418 420 84 53 3250 578 5341
2004 8102 4132 405 3565 2081 250 425 420 84 93 3353 212 5316
2006 10482.75 6056.981 524.1375 3901.631 3215 257 435 840 142 122 5011 -1109.37 6897
0.445998 0.440015 0.372195 0.71672 0.670617 0.5657 7287.03 7620.198 13463.36 15.09927 5.946704 -28.4335 4534.548 4999.873 8858.056
Sales No of tickets Price COGS Commission
10482.75 7500 1397.7 6056.981 524.1375
Sales COGS Commissions Gross Margin Salaries Advertising Admin Exp Rent Depriciation Misc Exp Total Exp Net Income Sales Ticket Contribution/Sales Contribution/Ticket Sales for BEP MOS Sales Tickets
2003 8583 4326 0 4257 2021 254 418 420 84 53 3250 1007 5341
2004 2006 NEW 2006 OLD 8102 10482.75 10711 4132 6056.981296 5570 0 0 0 3970 4425.768704 5141 2081 250 425 420 84 93 3353 3215 257 435 840 142 122 5011 3215 257 435 840 142 122 5011 130 6897
617 -585.2312962 5316 6897
0.49598 0.490002 0.797042 0.746802
0.422195388 0.479973859 0.641694752 0.745396549
6552.678 6842.823 11868.91222 10440.15192 23.65516 15.54156 -13.22326889 2.528690916 4077.578 4489.811 7809.008855 6722.596188
Sales No of tickets Price COGS Commission
10482.75 7500 1397.7 6056.981 524.1375
Sales COGS Commissions Gross Margin Salaries Advertising Admin Exp Rent Depriciation Misc Exp Total Exp Net Income Sales Ticket Contribution/Sales Contribution/Ticket Sales for BEP MOS Sales Tickets
2003 8583 4326 0 4257 2021 454 418 420 84 53 3450 807 5341
2004 2006 NEW 2006 OLD 8102 10482.75 10711 4132 6056.981296 5570 0 0 0 3970 4425.768704 5141 2081 450 425 420 84 93 3553 3215 457 435 840 142 122 5211 3215 457 435 840 142 122 5211 -70 6897
417 -785.2312962 5316 6897
0.49598 0.490002 0.797042 0.746802
0.422195388 0.479973859 0.641694752 0.745396549
6955.92 7250.984 12342.62654 10856.84128 18.95701 10.50378 -17.74225787 -1.3616028 4328.506 4757.619 8120.683525 6990.909745
Sales No of tickets Price COGS Commission
10482.75 7500 1397.7 6056.981 524.1375
Admin Exp increased by 200
Sales COGS Commissions Gross Margin Salaries Advertising Admin Exp Rent Depriciation Misc Exp Total Exp Net Income Sales Ticket Sales Ticket at BEP Contribution/Sales Contribution/Ticket Sales for BEP MOS Sales Tickets Sales Ticket % Ticket Price Ticket Price %
2003 8583 4326 429 3828 2021 454 418 420 84 53 3450 378 5341
2004 2006 NEW 2006 OLD 8102 10482.75 10711 4132 6056.981296 5570 405 524.1375 536 3565 3901.631204 4605 2081 450 425 420 84 93 3553 3215 457 435 840 142 122 5211 3215 457 435 840 142 122 5211 -606 6897
12 -1309.368796 5316 6897
0.445998 0.440015 0.71672 0.670617
0.372195388 0.429931846 0.565699754 0.667681601
7735.462 8074.728 14000.71083 12120.52573 9.874608 0.336606 -33.55952236 -13.1596091 4813.597 5298.106 9211.600257 7804.618241
2007 New 2007 Old 10482.75 10711 6056.981296 5570 524.1375 535.55 3901.631204 4605.45 3215 457 435 840 142 122 5211 -1309.3688 3215 457 435 840 142 122 5211 -605.55
Sales No of tickets Price COGS Commission Price
10482.75 7500 1397.7 6056.981 524.1375 1553
Admin Exp increased by 200
6897 6897 9211.600257 7803.855649 0.372195388 0.429973859 0.565699754 0.667746846 14000.71083 12119.34143 -33.5595224 -13.1485523 9211.600257 7803.855649 33.55952236 13.14855226 1746.980562 1640.799379 12.49069945 5.65353375
Total Sales Total Sales
11792.12 11316.55
doc_886752917.xls
workings of hallstead jewellers, case in Management Accounting course.
Sales COGS Commissions Gross Margin Salaries Advertising Admin Exp Rent Depriciation Misc Exp Total Exp Net Income Sales Ticket Contribution/Sales Contribution/Ticket Sales for BEP MOS Sales Tickets
2003 8583 4326 429 3828 2021 254 418 420 84 53 3250 578 5341
2004 8102 4132 405 3565 2081 250 425 420 84 93 3353 212 5316
2006 10711 5570 536 4605 3215 257 435 840 142 122 5011 -406 6897
0.445998 0.440015 0.429932 0.71672 0.670617 0.667682 7287.03 7620.198 11655.34 15.09927 5.946704 -8.8165 4534.548 4999.873 7505.074
Sales COGS Commissions Gross Margin Salaries Advertising Admin Exp Rent Depriciation Misc Exp Total Exp Net Income Sales Ticket Contribution/Sales Contribution/Ticket Sales for BEP MOS Sales Tickets
2003 8583 4326 429 3828 2021 254 418 420 84 53 3250 578 5341
2004 8102 4132 405 3565 2081 250 425 420 84 93 3353 212 5316
2006 10482.75 6056.981 524.1375 3901.631 3215 257 435 840 142 122 5011 -1109.37 6897
0.445998 0.440015 0.372195 0.71672 0.670617 0.5657 7287.03 7620.198 13463.36 15.09927 5.946704 -28.4335 4534.548 4999.873 8858.056
Sales No of tickets Price COGS Commission
10482.75 7500 1397.7 6056.981 524.1375
Sales COGS Commissions Gross Margin Salaries Advertising Admin Exp Rent Depriciation Misc Exp Total Exp Net Income Sales Ticket Contribution/Sales Contribution/Ticket Sales for BEP MOS Sales Tickets
2003 8583 4326 0 4257 2021 254 418 420 84 53 3250 1007 5341
2004 2006 NEW 2006 OLD 8102 10482.75 10711 4132 6056.981296 5570 0 0 0 3970 4425.768704 5141 2081 250 425 420 84 93 3353 3215 257 435 840 142 122 5011 3215 257 435 840 142 122 5011 130 6897
617 -585.2312962 5316 6897
0.49598 0.490002 0.797042 0.746802
0.422195388 0.479973859 0.641694752 0.745396549
6552.678 6842.823 11868.91222 10440.15192 23.65516 15.54156 -13.22326889 2.528690916 4077.578 4489.811 7809.008855 6722.596188
Sales No of tickets Price COGS Commission
10482.75 7500 1397.7 6056.981 524.1375
Sales COGS Commissions Gross Margin Salaries Advertising Admin Exp Rent Depriciation Misc Exp Total Exp Net Income Sales Ticket Contribution/Sales Contribution/Ticket Sales for BEP MOS Sales Tickets
2003 8583 4326 0 4257 2021 454 418 420 84 53 3450 807 5341
2004 2006 NEW 2006 OLD 8102 10482.75 10711 4132 6056.981296 5570 0 0 0 3970 4425.768704 5141 2081 450 425 420 84 93 3553 3215 457 435 840 142 122 5211 3215 457 435 840 142 122 5211 -70 6897
417 -785.2312962 5316 6897
0.49598 0.490002 0.797042 0.746802
0.422195388 0.479973859 0.641694752 0.745396549
6955.92 7250.984 12342.62654 10856.84128 18.95701 10.50378 -17.74225787 -1.3616028 4328.506 4757.619 8120.683525 6990.909745
Sales No of tickets Price COGS Commission
10482.75 7500 1397.7 6056.981 524.1375
Admin Exp increased by 200
Sales COGS Commissions Gross Margin Salaries Advertising Admin Exp Rent Depriciation Misc Exp Total Exp Net Income Sales Ticket Sales Ticket at BEP Contribution/Sales Contribution/Ticket Sales for BEP MOS Sales Tickets Sales Ticket % Ticket Price Ticket Price %
2003 8583 4326 429 3828 2021 454 418 420 84 53 3450 378 5341
2004 2006 NEW 2006 OLD 8102 10482.75 10711 4132 6056.981296 5570 405 524.1375 536 3565 3901.631204 4605 2081 450 425 420 84 93 3553 3215 457 435 840 142 122 5211 3215 457 435 840 142 122 5211 -606 6897
12 -1309.368796 5316 6897
0.445998 0.440015 0.71672 0.670617
0.372195388 0.429931846 0.565699754 0.667681601
7735.462 8074.728 14000.71083 12120.52573 9.874608 0.336606 -33.55952236 -13.1596091 4813.597 5298.106 9211.600257 7804.618241
2007 New 2007 Old 10482.75 10711 6056.981296 5570 524.1375 535.55 3901.631204 4605.45 3215 457 435 840 142 122 5211 -1309.3688 3215 457 435 840 142 122 5211 -605.55
Sales No of tickets Price COGS Commission Price
10482.75 7500 1397.7 6056.981 524.1375 1553
Admin Exp increased by 200
6897 6897 9211.600257 7803.855649 0.372195388 0.429973859 0.565699754 0.667746846 14000.71083 12119.34143 -33.5595224 -13.1485523 9211.600257 7803.855649 33.55952236 13.14855226 1746.980562 1640.799379 12.49069945 5.65353375
Total Sales Total Sales
11792.12 11316.55
doc_886752917.xls