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    Nirbirodh.Timalsina-ClassicGardens-03

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    Nirbirodh Timalsina

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    Nirbirodh.Timalsina-ClassicGardens-03

    Uploaded by

    Nirbirodh Timalsina
    3 views2 pages

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    © © All Rights Reserved

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    Copyright:

    © All Rights Reserved
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    Download as xlsx, pdf, or txt
    3 views2 pages

    Nirbirodh.Timalsina-ClassicGardens-03

    Uploaded by

    Nirbirodh Timalsina

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 2

    Classic Gardens and Landscapes

    Break Even Point in Units


    Based on Sales Price
    Sales Price $225
    Assigned Variable Cost $125
    Fixed Cost for Department $15,000
    Per Unit Margin (Profit) $100

    Break Even Point 150

    Total
    Fixed Variable Total Dollar
    # Sold Cost Costs Costs Sales Profit
    0 $15,000 $0 $15,000 $0 -$15,000
    50 $15,000 $6,250 $21,250 $11,250 -$10,000
    75 $15,000 $9,375 $24,375 $16,875 -$7,500
    100 $15,000 $12,500 $27,500 $22,500 -$5,000
    125 $15,000 $15,625 $30,625 $28,125 -$2,500
    150 $15,000 $18,750 $33,750 $33,750 $0
    175 $15,000 $21,875 $36,875 $39,375 $2,500
    200 $15,000 $25,000 $40,000 $45,000 $5,000
    225 $15,000 $28,125 $43,125 $50,625 $7,500
    250 $15,000 $31,250 $46,250 $56,250 $10,000

    Break Even in Units


    Fixed Total Dollar Profit
    Cost Costs Sales
    $70,000

    $60,000

    $50,000

    $40,000

    $30,000

    $20,000

    $10,000

    $0
    1 2 3 4 5 6 7 8 9 10
    -$10,000

    -$20,000
    Classic Gardens and Landscapes (CGL)
    Gross Margin by Department, Six Months

    Departments April May June July August September Total


    Lawn Maintenance $4,500 $5,200 $6,500 $8,400 $8,500 $10,000 $43,100
    Tree & Shrubbery $5,000 $3,400 $3,500 $6,500 $12,000 $12,500 $42,900
    Patio and Furniture $12,000 $9,000 $15,500 $13,500 $15,000 $12,450 $77,450
    Fountains and Irrigation $10,000 $5,500 $6,500 $7,200 $7,000 $8,000 $44,200
    Design Consulting $5,000 $5,200 $3,500 $4,500 $3,500 $8,000 $29,700
    Total Gross Margin $36,500 $28,300 $35,500 $40,100 $46,000 $50,950 $237,350

    CGL Gross Margin in Dollars


    By Department
    $18,000

    $16,000

    $14,000

    $12,000

    $10,000

    $8,000

    $6,000

    $4,000

    $2,000

    $0
    April May June July August September

    Lawn Maintenance Tree & Shrubbery Patio and Furniture Fountains and Irrigation

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