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1.
Planned contribution margin
Effect of change in sales:
Sales quantity factor1
Unit price factor2
Total effect of change in sales
Effect of changes in variable cost of goods sold:
Variable cost quantity factor3
Unit cost factor4
Total effect of changes in variable cost of goods sold
Effect of changes in variable selling and administrative expenses:
Variable cost quantity factor5
Unit cost factor6
Total effect of changes in variable selling and admin. exp.
Actual contribution margin
1Difference in units sold
Planned unit sales price
Sales quantity factor
2Difference in sales price
Actual units sold
Unit price factor
3Difference in units sold
Planned variable cost of goods sold
Variable cost quantity factor
4Difference in unit variable cost of goods sold
Actual units sold
Unit cost factor
5Difference in units sold
Planned unit variable selling and admin. exp.
Variable cost quantity factor
6Difference in unit variable selling and admin. exp.
Contribution Margin Analysis
For the Year Ended December 31, 2014
Problem 20(5)-6A
Name:
Section:
DOZIER INDUSTRIES INC.
0%
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[Key code here]
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Key Code:
Instructions
Actual units sold
Variable cost quantity factor
2.
[Key essay answer here]
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1.
Planned contribution margin 1,386,000$
Effect of change in sales:
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Problem 20(5)-6A
Name:
Solution
Section:
DOZIER INDUSTRIES INC.
Contribution Margin Analysis
For the Year Ended December 31, 2014
ON
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Score:
Instructions
2.
The president’s first statement appears correct taken at face value. The president is incorrect regarding
variable cost of goods sold. The majority of the decrease in the variable cost of goods sold was due to