Compute the missing amounts in the contribution income statement shown below

 Compute the missing amounts in the contribution income statement shown below:



Explanation
Company A:

Units sold = $208,000/$65 = 3,200

Variable costs per unit = $150,400/3,200 = $47

Contribution margin = $208,000 − $150,400 = $57,600

Contribution margin per unit = $65 − $47 = $18

Fixed costs = $57,600 − $46,400 = $11,200

Company B:

Sales = $43,450 + $39,500 = $82,950

Sales price per unit = $82,950/1,975 = $42

Variable costs per unit = $39,500/1,975 = $20

Contribution margin per unit = $42 − $20 = $22

Income = $43,450 − $19,750 = $23,700

 

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