B-22.03
Evaluating performance reports
Printers Plus is a retailer of printers and ink cartridges. The printers carry a low profit margin and the ink
cartridges a very high margin. Following is an aggregated budgeted performance plan for 20X5.
Spreadsheet
fx
A
B
C
D
E
F
Budgeted Performance Report
All Stores
For The Year Ending December 31, 20X5
1
2
3
Sales:
4
Printers
$4,500,000
5
Cartridges
4,500,000
6
Total sales
$9,000,000
7
8
9
10
Less variable expenses:
Printers
$4,000,000
Cartridges
1,500,000
Total variable expenses
$5,500,000
13
Contribution margin
$3,500,000
14
Traceable fixed costs
1,550,000
15
Location margin
$1,950,000
