Cost Volume Profit Analysis For BikePro’s X-800 High-End Racing Bike Product

                   
        % Super 9.5%        
                   
Employee Number Annual Bonus Rate Bonus Amount Super  Total Package        
10026  $       55,513.00 0%  $                                                                200.00  $                                      5,273.74  $             60,986.74        
10027  $       47,039.00 0%  $                                                                200.00  $                                      4,468.71  $             51,707.71        
10030  $       42,349.00 0%  $                                                                200.00  $                                      4,023.16  $             46,572.16        
10032  $       38,062.00 0%  $                                                                200.00  $                                      3,615.89  $             41,877.89        
10033  $       53,865.00 1%  $                                                                738.65  $                                      5,117.18  $             59,720.83        
10034  $       47,964.00 1%  $                                                                679.64  $                                      4,556.58  $             53,200.22        
10035  $       42,514.00 0%  $                                                                200.00  $                                      4,038.83  $             46,752.83        
10036  $       34,458.00 1%  $                                                                544.58  $                                      3,273.51  $             38,276.09        
10037  $       33,670.00 2%  $                                                                873.40  $                                      3,198.65  $             37,742.05        
10038  $       34,425.00 2%  $                                                                888.50  $                                      3,270.38  $             38,583.88        
10039  $       39,504.00 2%  $                                                                990.08  $                                      3,752.88  $             44,246.96        
                   
        Total   $         5,19,667.34        
        Average  $             47,242.49        
        Highest   $             60,986.74        
                   
Bill of Materials    
                   
Product Part Code Quantity Category Product Decsription Supplier Unit Price Total Price   Cost Brakdown for:
ZF300 GR1751 2 Groupset CNC brakes 200g Brakes Cycle Warehouse 96.9 $193.80   Groupset
X-800 AC1914 2 Accessories and tuning Nashbar Alpe d Huez Pedals Nashbar 11.2 $22.40   Accessories and tuning
ZF300 CO2357 1 Contact Points RockBros CrMo Saddle Cycle Warehouse 21.39 $21.39   Contact Points
X-800 FR1235 1 Frameset J&L Fork Bikes Plus 244.2 $244.20   Frameset
X-800 CO1469 180 Contact Points Generic Foam Tape Tape Cycle Warehouse 0.18 $32.40   Wheels
ZF300 GR2009 1 Groupset Ultegra Cranks Nashbar 165.36 $165.36   Total Cost per Unit
X-800 WH1100 2 Wheels XR-270/Bitex Wheel Cycle Warehouse 161.03 $322.06    
X-800 CO1099 1 Contact Points Nashbar Carbon Bar Nashbar 66.24 $66.24    
ZF300 CO1469 180 Contact Points Generic Foam Tape Tape Cycle Warehouse 0.18 $32.40    
ZF300 FR2360 1 Frameset J&L Plug Bikes Plus 11.18 $11.18    
X-800 GR1770 1 Groupset Nashbar RD Nashbar 51.15 $51.15    
X-800 WH2942 2 Wheels Titanium QR Skewers Cycle Warehouse 5.3 $10.60    
ZF300 FR1934 1 Frameset Headset Bikes Plus 0 $0.00    
ZF300 GR1322 1 Groupset Ultegra RD Backcountry 42 $42.00    
ZF300 FR1235 1 Frameset J&L Fork Bikes Plus 244.2 $244.20    
ZF300 GR1172 1 Groupset Ultegra FD Nashbar 26.68 $26.68    
ZF300 CO2904 2 Contact Points Custom Bar Plugs Cycle Warehouse 0.81 $1.62    
ZF300 FR1080 1 Frameset J&L Top Cap & Screw Cycle Warehouse 4.25 $4.25    
ZF300 GR1215 1 Groupset Dura Ace Chain Nashbar 27.52 $27.52    
X-800 WH2373 2 Wheels Veloplugs Rim tape LBS 6.66 $13.32    
X-800 CO2904 2 Contact Points Custom Bar Plugs Cycle Warehouse 0.81 $1.62    
X-800 WH1260 2 Wheels CNC V18 Ultra Wheels Cycle Warehouse 131.2 $262.40    
X-800 WH1573 2 Wheels Forte Light Tubes Performance 6.33 $12.66    
ZF300 CO1099 1 Contact Points Nashbar Carbon Bar Nashbar 66.24 $66.24    
X-800 FR1934 1 Frameset Headset Bikes Plus 0 $0.00    
ZF300 FR1323 1 Frameset Nashbar Carbon Frame Nashbar 456 $456.00    
X-800 CO2143 5 Contact Points Spacers Bikes Plus 0 $0.00    
X-800 AC2716 220 Accessories and tuning Grease Cycle Warehouse 0.09 $19.80    
X-800 FR1323 1 Frameset Nashbar Carbon Frame Nashbar 456 $456.00    
ZF300 GR1836 1 Groupset Ultegra Cassette Nashbar 48.02 $48.02    
ZF300 WH2778 2 Wheels CNC V16 Super Slim Wheels Cycle Warehouse 192.6 $385.20    
ZF300 AC1508 4 Accessories and tuning Fairing M5 Bolts Cycle Warehouse 0.46 $1.84    
ZF300 GR2589 2 Groupset Ultegra Levers Nashbar 117.7 $235.40    
X-800 CO2357 1 Contact Points RockBros CrMo Saddle Cycle Warehouse 21.39 $21.39    
X-800 AC1945 2 Accessories and tuning Alloy CR Bolts Cycle Warehouse 2.28 $4.56    
X-800 GR1550 4 Groupset Ultegra Cables Nashbar 0 $0.00    
X-800 GR1432 2 Groupset Nashbar Levers Nashbar 126 $252.00    
ZF300 AC2964 1 Accessories and tuning Generic FD Adapter Cycle Warehouse 2.61 $2.61    
X-800 AC2733 1 Accessories and tuning Titanium Stem Bolts Cycle Warehouse 11.16 $11.16    
X-800 CO1649 1 Contact Points KCNC Scandium Seatpost Cycle Warehouse 80.1 $80.10    
X-800 GR1751 2 Groupset CNC brakes 200g Brakes Cycle Warehouse 96.9 $193.80    
X-800 FR2360 1 Frameset J&L Plug Bikes Plus 11.18 $11.18    
ZF300 WH1573 2 Wheels Forte Light Tubes Performance 6.33 $12.66    
ZF300 AC2716 200 Accessories and tuning Grease Cycle Warehouse 0.09 $18.00    
ZF300 AC1945 2 Accessories and tuning Alloy CR Bolts Cycle Warehouse 2.28 $4.56    
X-800 AC1508 4 Accessories and tuning Fairing M5 Bolts Cycle Warehouse 0.46 $1.84    
X-800 CO2202 1 Contact Points Uno 7050 Stem Cycle Warehouse 18.2 $18.20    
X-800 WH2856 2 Wheels Forte LCR Tyres Performance 21.83 $43.66    
ZF300 FR1081 1 Frameset Mr. Ride Seat Clamp Cycle Warehouse 18.56 $18.56    
X-800 GR2009 1 Groupset Ultegra Cranks Nashbar 165.36 $165.36    
ZF300 WH1100 2 Wheels XR-270/Bitex Wheel Cycle Warehouse 161.03 $322.06    
ZF300 GR1406 1 Groupset Ultegra BB Backcountry 15.13 $15.13    
X-800 FR1080 1 Frameset J&L Top Cap & Screw Cycle Warehouse 4.25 $4.25    
ZF300 WH2856 2 Wheels Forte LCR Tyres Performance 21.83 $43.66    
X-800 FR1081 1 Frameset Mr. Ride Seat Clamp Cycle Warehouse 18.56 $18.56    
ZF300 GR1550 4 Groupset Ultegra Cables Nashbar 0 $0.00    
X-800 GR1836 1 Groupset Ultegra Cassette Nashbar 48.02 $48.02    
ZF300 CO2143 3 Contact Points Spacers Bikes Plus 0 $0.00    
ZF300 AC1914 2 Accessories and tuning Nashbar Alpe d Huez Pedals Nashbar 11.2 $22.40    
ZF300 WH2373 2 Wheels Veloplugs Rim tape LBS 6.66 $13.32    
ZF300 CO1649 1 Contact Points KCNC Scandium Seatpost Cycle Warehouse 80.1 $80.10    
X-800 AC2964 1 Accessories and tuning Generic FD Adapter Cycle Warehouse 2.61 $2.61    
ZF300 WH2942 2 Wheels Titanium QR Skewers Cycle Warehouse 5.3 $10.60    
X-800 GR1406 1 Groupset Ultegra BB Backcountry 15.13 $15.13    
X-800 GR1966 1 Groupset Nashbar FD Nashbar 34.56 $34.56    
X-800 GR1215 1 Groupset Dura Ace Chain Nashbar 27.52 $27.52    
ZF300 AC2733 1 Accessories and tuning Titanium Stem Bolts Cycle Warehouse 11.16 $11.16    
ZF300 CO2202 1 Contact Points Uno 7050 Stem Cycle Warehouse 18.2 $18.20    
                   
Cost Volume Profit Analysis    
                   
Product Name  X-800    Variable Costs per Unit     Break-Even Analysis      
Unit Sales Price  $          5,000.00   Variable Manufacturing Costs     Contribution Margin per Unit  $              521.49    
Total Units Sold  350   Direct Material  $                                      2,468.75   Break Even Volume in Units 322    
      Direct Labour  $                                      1,484.76   Break Even Sales Value  $  16,09,630.37    
      Factory Overhead  $                                          120.00          
Fixed Cost Items   Other Variable Manufacturing Costs  $                                            80.00   Break Even Variable Costs      
Rent  $       51,000.00   Total Variable Manufacturing  Costs  $                                      4,153.51   Direct Material  $    7,94,754.99    
Utilities  $       13,400.00         Direct Labour  $    4,77,984.18    
Admin Costs  $       22,700.00   Variable Selling and Admin Costs     Variable Factory Overhead  $        38,631.13    
Loan Repayments  $       68,280.00   Sales Commissions 5.0%   Other Variable Manufacturing  Costs  $        25,754.09    
Insurance  $       12,500.00   Variable Admin Costs 1.5%   Sales Commissions  $        80,481.52    
Total Fixed Costs  $    1,67,880.00   Total Variable Selling and Admin Costs 6.5%   Variable Admin Costs  $        24,144.46    
            Total Variable Costs  $  14,41,750.37    
      Income Tax            
      State Tax 10.0%   Contribution Margin  $    1,67,880.00    
      Federal Tax 5.0%   Profit Before Income Tax  $                       –      
                   
                   
Profit Volume Forecast      
                   
Increments 100                
Sales Volume in Units 100 200 300 400 500 600      
Total Sales Value  $    5,00,000.00  $  10,00,000.00  $                                                    15,00,000.00  $                              20,00,000.00  $       25,00,000.00  $                                               30,00,000.00      
                   
Variable Costs                
Direct Material  $    2,46,875.00  $    4,93,750.00  $                                                      7,40,625.00  $                                9,87,500.00  $       12,34,375.00  $                                               14,81,250.00      
Direct Labour  $    1,48,476.38  $    2,96,952.76  $                                                      4,45,429.14  $                                5,93,905.53  $         7,42,381.91  $                                                 8,90,858.29      
Variable Factory Overhead  $       12,000.00  $        24,000.00  $                                                          36,000.00  $                                    48,000.00  $             60,000.00  $                                                     72,000.00      
Other Variable Manufacturing  Costs  $          8,000.00  $        16,000.00  $                                                          24,000.00  $                                    32,000.00  $             40,000.00  $                                                     48,000.00      
Sales Commissions  $       25,000.00  $        50,000.00  $                                                          75,000.00  $                                1,00,000.00  $         1,25,000.00  $                                                 1,50,000.00      
Variable Admin Costs  $          7,500.00  $        15,000.00  $                                                          22,500.00  $                                    30,000.00  $             37,500.00  $                                                     45,000.00      
Total Variable Costs  $    4,47,851.38  $    8,95,702.76  $                                                    13,43,554.14  $                              17,91,405.53  $       22,39,256.91  $                                               26,87,108.29      
                   
Contribution Margin  $       52,148.62  $    1,04,297.24  $                                                      1,56,445.86  $                                2,08,594.47  $         2,60,743.09  $                                                 3,12,891.71      
Contribution Margin less Fixed Costs  $ (1,15,731.38)  $      (63,582.76)  $                                                        (11,434.14)  $                                    40,714.47  $             92,863.09  $                                                 1,45,011.71      
                   
Income Tax                
State Tax  $                       –    $                       –    $                                                                         –    $                                      4,071.45  $               9,286.31  $                                                     14,501.17      
Federal Tax  $                       –    $                       –    $                                                                         –    $                                      2,035.72  $               4,643.15  $                                                       7,250.59      
Total Income Tax  $                       –    $                       –    $                                                                         –    $                                      6,107.17  $             13,929.46  $                                                     21,751.76      
                   
Profit  $ (1,15,731.38)  $      (63,582.76)  $                                                        (11,434.14)  $                                    34,607.30  $             78,933.63  $                                                 1,23,259.95      
                   
Profit as a Percentage -23.15% -6.36% -0.76% 1.73% 3.16% 4.11%      
                   
Break-Even Analysis Line Chart Data              
Volumes in Units 100 200 300 400 500 600      
Total Fixed Costs  $    1,67,880.00  $    1,67,880.00  $                                                      1,67,880.00  $                                1,67,880.00  $         1,67,880.00  $                                                 1,67,880.00      
Total Costs  $    6,15,731.38  $  10,63,582.76  $                                                    15,11,434.14  $                              19,65,392.70  $       24,21,066.37  $                                               28,76,740.05      
Total Sales  $    5,00,000.00  $  10,00,000.00  $                                                    15,00,000.00  $                              20,00,000.00  $       25,00,000.00  $                                               30,00,000.00      
                   
                   
Inventory
                   
Part Code Category Product Description Supplier Unit Price/Unit Weight (g) Weight (lbs) In Stock Reorder Qty
FR1323 Frameset Nashbar Carbon Frame Nashbar item $456.00 1232 2.72 27 0
FR1235 Frameset J&L Fork Bikes Plus item $244.20 440 0.97 31 0
FR2360 Frameset J&L Plug Bikes Plus item $11.18 7.7 0.02 13 0
FR1934 Frameset Headset Bikes Plus item $0.00 71.4 0.16 48 0
FR1080 Frameset J&L Top Cap & Screw Cycle Warehouse item $4.25 8.7 0.02 43 0
FR1081 Frameset Mr. Ride Seat Clamp Cycle Warehouse item $18.56 9.8 0.02 29 0
WH1100 Wheels XR-270/Bitex Wheel Cycle Warehouse item $161.03 686 1.51 44 0
WH2373 Wheels Veloplugs Rim tape LBS item $6.66 3.9 0.01 26 0
WH2942 Wheels Titanium QR Skewers Cycle Warehouse item $5.30 21.3 0.05 40 0
WH2856 Wheels Forte LCR Tyres Performance item $21.83 203 0.45 26 0
WH1573 Wheels Forte Light Tubes Performance item $6.33 67.4 0.15 11 0
CO2357 Contact Points RockBros CrMo Saddle Cycle Warehouse item $21.39 158.4 0.35 0 50
CO1649 Contact Points KCNC Scandium Seatpost Cycle Warehouse item $80.10 188 0.41 47 0
CO2143 Contact Points Spacers Bikes Plus item $0.00 3.5 0.01 36 0
CO2202 Contact Points Uno 7050 Stem Cycle Warehouse item $18.20 104.5 0.23 35 0
CO1099 Contact Points Nashbar Carbon Bar Nashbar item $66.24 216.3 0.48 43 0
CO1469 Contact Points Generic Foam Tape Tape Cycle Warehouse cm $0.18 0.5 0.00 6 5000
CO2904 Contact Points Custom Bar Plugs Cycle Warehouse item $0.81 2.2 0.00 49 0
GR2589 Groupset Ultegra Levers Nashbar item $117.70 204 0.45 30 0
GR1322 Groupset Ultegra RD Backcountry item $42.00 175.5 0.39 9 50
GR1172 Groupset Ultegra FD Nashbar item $26.68 97.9 0.22 19 0
GR1836 Groupset Ultegra Cassette Nashbar item $48.02 195 0.43 47 0
GR1215 Groupset Dura Ace Chain Nashbar item $27.52 184.3 0.41 6 50
GR1751 Groupset CNC brakes 200g Brakes Cycle Warehouse item $96.90 111 0.24 10 0
GR2009 Groupset Ultegra Cranks Nashbar item $165.36 564.2 1.24 4 50
GR1406 Groupset Ultegra BB Backcountry item $15.13 61.7 0.14 26 0
GR1550 Groupset Ultegra Cables Nashbar item $0.00 51.3 0.11 9 50
AC1508 Accessories and tuning Fairing M5 Bolts Cycle Warehouse item $0.46 1.1 0.00 25 0
AC1945 Accessories and tuning Alloy CR Bolts Cycle Warehouse item $2.28 0.3 0.00 24 0
AC2733 Accessories and tuning Titanium Stem Bolts Cycle Warehouse item $11.16 11.9 0.03 41 0
AC2964 Accessories and tuning Generic FD Adapter Cycle Warehouse item $2.61 22.8 0.05 19 0
AC1914 Accessories and tuning Nashbar Alpe d Huez Pedals Nashbar item $11.20 96.8 0.21 19 0
AC2716 Accessories and tuning Grease Cycle Warehouse grams $0.09 0.2 0.00 41 0
GR1432 Groupset Nashbar Levers Nashbar item $126.00 214.6 0.47 0 50
GR1770 Groupset Nashbar RD Nashbar item $51.15 191.1 0.42 20 0
GR1966 Groupset Nashbar FD Nashbar item $34.56 72.1 0.16 30 0
GR2655 Groupset Nashbar Cassette Nashbar item $52.65 207.8 0.46 36 0
AC2170 Accessories and tuning RockBros S60 Pedals Cycle Warehouse item $22.96 97.9 0.22 19 0
WH1260 Wheels CNC V18 Ultra Wheels Cycle Warehouse item $131.20 651 1.44 24 0
WH2778 Wheels CNC V16 Super Slim Wheels Cycle Warehouse item $192.60 666 1.47 41 0
CO1688 Contact Points Specialised Foam Tape Tape Cycle Warehouse cm $0.17 0.5 0.00 44 0

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