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swann systems is forecasting the following income statement for the upcoming yea

ID: 2701456 • Letter: S

Question

swann systems is forecasting the following income statement for the upcoming year:

sales                                                                            $5,000,000

operating costs(excluding depreciation)                        3,000,000

gross margin                                                                $2,000,000

depreciation                                                                      500,000

EBIT                                                                             $1,500,000

interest                                                                              500,000

EBT                                                                              $1,000,000

taxes (40%)                                                                       400,000

net income                                                                    $   600,000

the company's president is disappointed with the forcast and would like to see swann generate higher sales and a forecasted net income of $2,000,000.

assume that operating costs (excluding depreciation) are always 60% of sales. also assume that depreciation, interest expense, and the company's tax rate which is 40% will remain the same even if sales change. what level of sales would swann have o obtain to generate $2,000,000 in net income?

A. $10,833,333

B. $9,800,000

C. $18,300,000

D. $17,200,000

Explanation / Answer

For net income to be 2,000,000, then EBT should be 2,000,000/(1-40%) = 3,333,333


Interest + depreciation = 500,000+500,000 = 1,000,000


So gross margin = EBT + interest + depreciation = 3,333,333.33+1,000,000 = 4,333,333


Gross margin = sales *(1-60%) = sales *40% = 4,333,333

So sales = $10,833,333 (Choice A)


Hope this helped ! Let me know in case of any queries.