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House of Pianos, Inc., purchases pianos from a well-known manufacturer and sells

ID: 2550295 • Letter: H

Question

House of Pianos, Inc., purchases pianos from a well-known manufacturer and sells them at the retail level. The pianos sell, on the average, for $3,700 each. The average cost of a piano from the manufacturer is $1,480. The costs that the company incurs in a typical month are presented below Selling: Delivery of pianos Sales salaries and commissions Utilities Depreciation of sales facilities $751 per month $69 per piano sold $4,786 per month, plus 5% of sales $628 per month $4,906 per month -HEE Administrative Executive salaries Depreciation of office equipment Clerical Insurance $16,863 per month $936 per month $2,479 per month, plus $40 per piano sold $713 per month During November, the company sold and delivered 60 pianos. Required 1. Prepare a traditional income statement for November House of Pianos, Inc. Traditional Income Statement For the Month Ended November 30 Selling and administrative expenses: Selling expenses: Total selling expenses Administrative expenses:

Explanation / Answer

Workings:

House Of Piaons, Inc. Traditional Income Statement For the Month Ended November 30 Sales $        222,000 Cost of goods sold (-) $           88,800 Gross Margin $        133,200 Selling and administrative expenses: Selling expenses: Advertising $                                            751 Delivery of Pianos (60X69) $                                         4,140 Sales salaries and commissions $                                      15,886 Utilities $                                            628 Depreciation of sales facilities $                                         4,906 Total selling expenses $ 26,311 Administrative expenses: Executive salaries $                                      16,863 Depreciation of office equipment $                                            936 Clerical $                                         4,879 Insurance $                                            713 Total administrative expenses $                                      23,391 Total selling and administrative expenses $           49,702 Net operating income $           83,498