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Avg A B

Volume Volume 1,800,000 400000 450000Selling Price / Unit Selling Price $1.168 $1.670 $1.500

Variable Cost / Unit Variable Cost / Unit $0.566 $1.250 $0.625Contribution Contribution / Unit $0.602 $0.420 $0.875

Total Contribution Total Contribution $1,084,250 $168,000.00 $393,750.00

Fixed Costs Fixed Costs 640000Previous Previous 520000

Additonal per month Additonal per month 10000

Break Even Volume Break Even Volume 1,062,486Capacity at BE 53.12%

For extra dividend Avg A B

Volume 1,800,000 400000 450000Selling Price $1.168 $1.670 $1.500Variable Cost / Unit $0.566 $1.250 $0.625

Contribution $0.602 $0.420 $0.875

Total Contribution $1,084,250 $168,000.00 $393,750.00$1,084,250

Fixed Costs 640000Previous 520000

Additonal per month 10000

Profit $444,250

Total $200,000Dividends $50,000Dividends $25,000Retained $25,000Tax $100,000

Break Even Volume 1,394,513Capacity 69.73%

For Union demands Avg A B

Volume 1,800,000 400000 450000Selling Price $1.168 $1.670 $1.500Variable Cost / Unit $0.623 $1.375 $0.688Contribution $0.546 $0.295 $0.813

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Total Contribution $982,375 $118,000.00 $365,625.00$982,375

Fixed Costs 640000Previous 520000Additonal per month 10000

Profit $342,375

Total $150,000Dividends $50,000Retained $25,000Tax $75,000

Break Even Volume 1,447,513Capacity 72.38%

For both Avg A BExtra Div and UnionVolume 1,800,000 400000 450000Selling Price $1.168 $1.670 $1.500Variable Cost / Unit $0.623 $1.375 $0.688Contribution $0.546 $0.295 $0.813

Total Contribution $982,375 $118,000.00 $365,625.00$982,375

Fixed Costs 640000Previous 520000Additonal per month 10000

Profit $342,375

Total $200,000

Dividends $50,000Dividends $25,000Retained $25,000Tax $100,000

Break Even Volume 1,539,128Capacity 76.96%

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C

950000$0.800

$0.250$0.550

$522,500.00

C

950000$0.800$0.250

$0.550

$522,500.00

C

950000$0.800$0.275$0.525

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$498,750.00

C

950000$0.800$0.275$0.525

$498,750.00

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Aggregate A B

Volume 1,800,000 400000 450000Selling Price $1.168 $1.670 $1.500

Variable Cost / Unit $0.566 $1.250 $0.625Contribution / Unit $0.602 $0.420 $0.875

Total Contribution $1,084,250 $168,000.00 $393,750.00

Fixed Costs 640000Previous 520000

Additonal per month 10000

Break Even Volume 1,062,486Capacity 53.12%

Margin of Safety 444,250

For extra dividend Aggregate A B

Volume 1,800,000 400000 450000Selling Price $1.168 $1.670 $1.500

Variable Cost / Unit $0.566 $1.250 $0.625Contribution $0.602 $0.420 $0.875

Total Contribution $1,084,250 $168,000.00 $393,750.00$1,084,250

Fixed Costs 640000

Previous 520000Additonal per month 10000

Profit $444,250

Total $200,000Dividends $50,000Dividends $25,000Retained $25,000Tax $100,000

Level of Operations 1,394,513

Capacity 69.73%Margin of Safety 244,250

For Union demands Aggregate A B

Volume 1,800,000 400000 450000Selling Price $1.168 $1.670 $1.500Variable Cost / Unit $0.623 $1.375 $0.688Contribution $0.546 $0.295 $0.813

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Total Contribution $982,375 $118,000.00 $365,625.00$982,375

Fixed Costs 640000Previous 520000

Additonal per month 10000

Profit $342,375

Total $150,000Dividends $50,000Retained $25,000Tax $75,000

Level of Operations 1,447,513Capacity 72.38%Margin of Safety 192,375

For both Aggregate A B

Volume 1,800,000 400000 450000Selling Price $1.168 $1.670 $1.500Variable Cost / Unit $0.623 $1.375 $0.688

Contribution $0.546 $0.295 $0.813

Total Contribution $982,375 $118,000.00 $365,625.00$982,375

Fixed Costs 640000Previous 520000

Additonal per month 10000For additonal C capacity

Profit $342,375 $342,375

Total $200,000Dividends $50,000Dividends $25,000Retained $25,000Tax $100,000

Break even 1,172,668 0.651482377Level of Operations 1,539,128

Capacity 76.96%Additonal C Capacity = Margin of safety 342,375

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C

950000$0.800

$0.250$0.550

$522,500.00

C

950000$0.800

$0.250$0.550

$522,500.00

C

950000$0.800$0.275$0.525

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$498,750.00

C

950000$0.800$0.275

$0.525

$498,750.00

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For both Aggregate A

Volume 1,200,000 400000Selling Price $1.323 $1.670Variable Cost / Unit $0.779 $1.375

Contribution $0.544 $0.295

Total Contribution $653,000 $118,000.00$653,000

Fixed Costs 640000Previous 520000Additonal per month 10000

For additonal C capacityProfit $13,000 -$187,000

Total $200,000

Dividends $50,000Dividends $25,000Retained $25,000Tax $100,000

Break Even Volume 1,543,645

Capacity 77.18%Additonal C Capacity = Margin of safety -187,000

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B C

400000 400000 x 400000 0 1200000 1800000$1.500 $0.800 y 400000 0$0.688 $0.275 z 400000 0

$0.813 $0.525

$325,000.00 $210,000.00

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For both Aggregate A B

Volume 1,800,000 400000 450000Selling Price $1.168 $1.670 $1.500Variable Cost / Unit $0.623 $1.375 $0.688

Contribution $0.546 $0.295 $0.813

Total Contribution $982,375 $118,000.00 $365,625.00$982,375

Fixed Costs 640000Previous 520000Additonal per month 10000

For additonal C capacityProfit $342,375 $142,375

Total $200,000

Dividends $50,000Dividends $25,000Retained $25,000Tax $100,000

Break Even Volume 1,539,128

Capacity 76.96%

500

1000

1500

2000

2500

Dollars

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C

950000$0.800$0.275

$0.525 Capacity A B C Sales200,000 10 44,444 50,000 105,556 233666.7

$498,750.00 20 88,889 100,000 211,111 467333.330 133,333 150,000 316,667 70100040 177,778 200,000 422,222 934666.750 222,222 250,000 527,778 116833360 266,667 300,000 633,333 140200070 311,111 350,000 738,889 1635667

80 355,556 400,000 844,444 186933390 400,000 450,000 950,000 2103000

100 444,444 500,000 1,055,556 2336667

0

00

00

00

00

00

10 20 30 40 50 60 70 80 90 100

Capacity

Break - Even Chart

Fixed Cost

Sales

Total Cost

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Variable C FC TC124513.9 640000 764513.9249027.8 640000 889027.8373541.7 640000 1013542498055.6 640000 1138056622569.4 640000 1262569747083.3 640000 1387083871597.2 640000 1511597

996111.1 640000 16361111120625 640000 17606251245139 640000 1885139