Cost-Volume-Profit: BEFORE Increase variable costs and fixed costs a 15%

Number Sold 1 50 100 200

Price per Item/Sales $ 10.00 $ 500.00 $ 1,000.00 $ 2,000.00

Variable Cost per Item $ 6.00 $ 300.00 $ 600.00 $ 1,200.00
Contribution Margin $ 4.00 $ 200.00 $ 400.00 $ 800.00

Fixed Costs $ 300.00 $ 300.00 $ 300.00 $ 300.00

Profit (Loss) -$ 296.00 -$ 100.00 $ 100.00 $ 500.00

Cost-Volume-Profit: AFTER Increase variable costs and fixed costs a 15%

Number Sold 1 50 100 200

Price per Item/Sales $ 10.00 $ 500.00 $ 1,000.00 $ 2,000.00

Variable Cost per Item $ 6.90 $ 345.00 $ 690.00 $ 1,380.00
Contribution Margin $ 3.10 $ 155.00 $ 310.00 $ 620.00

Fixed Costs $ 345.00 $ 345.00 $ 345.00 $ 345.00

Profit (Loss) -$ 341.90 -$ 190.00 -$ 35.00 $ 275.00