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Waco Printing Company specializes in printing banners on a high quality, nylon m

ID: 2417675 • Letter: W

Question

Waco Printing Company specializes in printing banners on a high quality, nylon material that can withstand extreme temperatures. The company pays sale personnel a small base salary plus a large commission on each banner sold to encourage a large sales volume.

The following is a summary of the revenue and cost data:

                                                Per Banner

Selling Price                             $400.00

Variable Costs

            Materials                     $180.00

            Sales Commission          80.00

Fixed Costs

            Rent                            $3,200

            Advertising                 75,000

            Sales salaries                  3,000

           

If 600 banners are sold each month, what would be the net operating income?

Explanation / Answer

Computation of net operating income of the Month:

Details Amount in $ Selling price (600 banners * $400 each) 240,000 Less: Variable cost Materials (600 banners * $180 each) (108,000) Sales commission (600 banners * $80 each) (48,000) Contribution ( sales - variable cost) 84,000 Less: Fixed cost Rent (3,200) Advertising (75,000) Sales salaries (3,000) net operating income 2,800