Kinkead Template Accg330
ACCG330 STUDENTS' TEMPLATE FOR KINKEAD CASE
MARKET SIZE, SHARE, PRICE AND VARIABLE COST FOR EACH PRODUCT AND IN TOTAL Key causal factors Total market Market share Selling price Variable costs Electric meters Sales Variable costs Contribution Plan Expected Expected Expected Expected Actual Actual Actual Actual Actual
Actual Expected Expected Expected
Actual Actual Expected Expected
Actual Actual Actual Expected
$ 2,400,000 $ 1,280,000 $ 1,120,000 Market size 210,000
$ 1,950,000 $ 1,040,000 $ 910,000 Market share $ $ 5,437,500 $ 1,993,750 $ 3,443,750 Market size 1,068,750 $ 7,387,500 $ 3,033,750 $ 4,353,750 Market size 858,750 Market share -$ 688,750 Market share -$ 688,750
$ 1,950,000 $ 1,040,000 $ 910,000 Sales price -$ 65,000 $ 4,350,000 $ 1,595,000 $ 2,755,000 Sales price $ 87,000 $ 6,300,000 $ 2,635,000 $ 3,665,000 Sales price $ 22,000
$ 1,885,000 $ 1,040,000 $ 845,000 Variable costs 65,000
$ 1,885,000 $ 1,105,000 $ 780,000
-$ Electric instruments Sales Variable costs Contribution $ 3,750,000 $ 1,375,000 $ 2,375,000
-$ $ 4,437,000 $ 1,595,000 $ 2,842,000
$ 4,437,000 $ 1,653,000 $ 2,784,000 Variable costs 58,000 $ 6,322,000 $ 2,758,000 $ 3,564,000 Variable costs 123,000 Check 69,000
$ Total Sales Variable costs Contribution $ 6,150,000 $ 2,655,000 $ 3,495,000
-$ $ 6,322,000 $ 2,635,000 $ 3,687,000
$ Fixed costs Manufacturing Selling Administration R&D Profit Electric Meters data Budget Actual Electric Instruments data Budget Actual Total market 250,000 362,500 Total market 800,000 650,000
-$
$
$ 1,388,000 $ 250,000 $ 320,000 $ 318,000 $ 1,219,000
$ 1,399,000 -$ $ 245,000 $ $ 325,000 -$ $ 325,000 -$ $ 1,270,000 $
11,000 5,000 5,000 7,000 51,000
Share 10% 10%
Volume 80,000 65,000
Price $ $ 30.00 29.00 $ $
Var. costs 16.00 17.00
Share 10% 8%
Volume 25,000 29,000
$ $
Price 150.00 153.00
$ $
Var. costs 55.00 57.00
MARKET SIZE, MARKET SHARE, SALES MIX, PRICE AND VARIABLE COST
MARKET SIZE, SHARE, PRICE AND VARIABLE COST FOR EACH PRODUCT AND IN TOTAL Key causal factors Total market Market share Selling price Variable costs Electric meters Sales Variable costs Contribution Plan Expected Expected Expected Expected Actual Actual Actual Actual Actual
Actual Expected Expected Expected
Actual Actual Expected Expected
Actual Actual Actual Expected
$ 2,400,000 $ 1,280,000 $ 1,120,000 Market size 210,000
$ 1,950,000 $ 1,040,000 $ 910,000 Market share $ $ 5,437,500 $ 1,993,750 $ 3,443,750 Market size 1,068,750 $ 7,387,500 $ 3,033,750 $ 4,353,750 Market size 858,750 Market share -$ 688,750 Market share -$ 688,750
$ 1,950,000 $ 1,040,000 $ 910,000 Sales price -$ 65,000 $ 4,350,000 $ 1,595,000 $ 2,755,000 Sales price $ 87,000 $ 6,300,000 $ 2,635,000 $ 3,665,000 Sales price $ 22,000
$ 1,885,000 $ 1,040,000 $ 845,000 Variable costs 65,000
$ 1,885,000 $ 1,105,000 $ 780,000
-$ Electric instruments Sales Variable costs Contribution $ 3,750,000 $ 1,375,000 $ 2,375,000
-$ $ 4,437,000 $ 1,595,000 $ 2,842,000
$ 4,437,000 $ 1,653,000 $ 2,784,000 Variable costs 58,000 $ 6,322,000 $ 2,758,000 $ 3,564,000 Variable costs 123,000 Check 69,000
$ Total Sales Variable costs Contribution $ 6,150,000 $ 2,655,000 $ 3,495,000
-$ $ 6,322,000 $ 2,635,000 $ 3,687,000
$ Fixed costs Manufacturing Selling Administration R&D Profit Electric Meters data Budget Actual Electric Instruments data Budget Actual Total market 250,000 362,500 Total market 800,000 650,000
-$
$
$ 1,388,000 $ 250,000 $ 320,000 $ 318,000 $ 1,219,000
$ 1,399,000 -$ $ 245,000 $ $ 325,000 -$ $ 325,000 -$ $ 1,270,000 $
11,000 5,000 5,000 7,000 51,000
Share 10% 10%
Volume 80,000 65,000
Price $ $ 30.00 29.00 $ $
Var. costs 16.00 17.00
Share 10% 8%
Volume 25,000 29,000
$ $
Price 150.00 153.00
$ $
Var. costs 55.00 57.00
MARKET SIZE, MARKET SHARE, SALES MIX, PRICE AND VARIABLE COST