PERFORMANCE ANALYSIS

BW Negative

BW Positive

Sales

175,800.00

547,500.00

DM

-6,247.75

-30,558.92

DL

-172,800.00

-571,200.00

Alloc. OH

-45,000.00

-11,250.00

PretaxMargin
NI
Segment
(w.o OH)

-48,247.75

-65,508.92

-3,247.75

-54,258.92

Pretax NI
Segment Margin

0.7647

0.56

0.61111

0.54956

No. of Annual Volume (in

Normal Annual Volume (i

P/ft

BW-

Expense

P/ft

BW+

0.6

175800

224,047.75

0.5

547500

0.61111

179055.23

224,047.75

0.54956

601768.2

0.7647

224057.1

224,047.75

0.56

613200

B- Price Change

P/ft

BW-

Expense

B/W NEGATIVE
P/foot

No of Rolls

0.6

Feet per Roll

40

No of Copies

1000

Revenue/film
1

24000 DM
24000 DL

or

600 OH

No. of Annual Volume (in rolls)293.00

per roll

B/W POSITIVE
P/foot

No of Rolls

0.5

Feet per Roll

10

No of Copies

1000

Revenue/film
6

30000 DM
30000 DL
OH

Normal Annual Volume (in rolls)

1095.00

No. of copies per f

No. of rolls per fil

10

Total BW(-) films

18.25

Expense
613,008.92
613,008.92
613,008.92

B+ Price Change

P/ft

BW-

Expense

Annual Costs

Revenue at the Annual Volume

6274.754236
172800
45000
224074.754236

PROFIT
175800

-48274.754236
-0.2746004223

279.0768623
16100
16379.0768623

13620.9231377