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Engberg Company installs lawn sod in home yards. The company’s most recent month

ID: 2540859 • Letter: E

Question

Engberg Company installs lawn sod in home yards. The company’s most recent monthly contribution format income statement follows:

   

   

Compute the company’s degree of operating leverage. (Round your answer to 2 decimal places.)

     

Using the degree of operating leverage, estimate the impact on net operating income of a 19% increase in sales. (Round your intermediate calculations to 2 decimal places. Round your percentage answer to 2 decimal places (i.e .1234 should be entered as 12.34).)

         

Construct a new contribution format income statement for the company assuming a 19% increase in sales.

     

Engberg Company installs lawn sod in home yards. The company’s most recent monthly contribution format income statement follows:

Explanation / Answer

1.DOL=Contribution margin/Net operating income

=(77400/57400)=1.35(Approx)

2.DOL=% change in net operating income/% change in sales

Hence % change in net operating income=increase in net operating income

=(1.35*19)=25.65%

3.

Sales(129000*1.19) $153510 VC(51600*1.19) $61404 Contribution margin $92106 Fixed expenses 20000 Net operating income $72106.