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J Bryant, Ltd. is a local coat retailer. The store’s accountant prepared the fol

ID: 2414890 • Letter: J

Question

J Bryant, Ltd. is a local coat retailer. The store’s accountant prepared the following income statement for the month ended January 31. Sales revenue $ 788,000 Cost of goods sold 366,500 Gross margin 421,500 Less operating expenses Selling expense $ 23,990 Administrative expense 50,010 74,000 Net operating income $ 347,500 Bryant sells its coats for $250 each. Selling expenses consist of fixed costs plus a commission of $6.50 per coat. Administrative expenses consist of fixed costs plus a variable component equal to 5% of sales. (a) Prepare a contribution format income statement for January

Explanation / Answer

J Bryant, Ltd. is a local coat retailer. The store’s accountant prepared the following income statement for the month ended January 31. Sales revenue $ 788,000 Cost of goods sold 366,500 Gross margin 421,500 Less operating expenses Selling expense $ 23,990 Administrative expense 50,010 74,000 Net operating income $ 347,500 Bryant sells its coats for $250 each. Selling expenses consist of fixed costs plus a commission of $6.50 per coat. Administrative expenses consist of fixed costs plus a variable component equal to 5% of sales. (a) Prepare a contribution format income statement for January

J Bryant, Ltd. is a local coat retailer. The store’s accountant prepared the following income statement for the month ended January 31. Sales revenue $ 788,000 Cost of goods sold 366,500 Gross margin 421,500 Less operating expenses Selling expense $ 23,990 Administrative expense 50,010 74,000 Net operating income $ 347,500 Bryant sells its coats for $250 each. Selling expenses consist of fixed costs plus a commission of $6.50 per coat. Administrative expenses consist of fixed costs plus a variable component equal to 5% of sales. (a) Prepare a contribution format income statement for January

Income Statement Price per unit Units Price X units Sales $250 3152 $788,000 Less: variable COGS ($116) 3152 ($366,500) Gross Contribution Margin $134 $421,500 Less: variable Selling Exp. ($6.50) 3152 ($20,488) Less: Variable administrative Exp. ($12) 3152 ($39,400) Contribution Margin $115 $361,612 Less: Fixed Selling Exp.($23990 - (6.50 x 3152) ($3,502) Less: Fixed Administrative Exp($50010-(5%x $788,000) ($10,610) Net operating Income $347,500