exhibit one
2006
2005
2004
2003
2002
sales
78,599,808
81,874,800
86,184,000
75,600,000
67,500,000
sales in units...
exhibit one
2006
2005
2004
2003
2002
sales
78,599,808
81,874,800
86,184,000
75,600,000
67,500,000
sales in units
5,239,987
5,458,320
5,745,600
5,040,000
4,500,000
cost of goods sold variable
variable
29,081,929
31,112,424
31,026,240
27,972,000
24,975,000
fixed
$27,865,240
23,221,033
21,701,900
19,729,000
18,100,000
gross profit
$21,652,639
27,541,343
33,455,860
27,899,000
24,425,000
atributable costs
marketing
$5,894,986
6,140,610
5,774,328
5,140,800
4,758,750
other (primarily fixed)
$2,517,537
2,502,522
2,317,150
2,106,500
1,915,000
product line profit
before G&A allocation
$13,240,117
18,898,211
25,364,382
20,651,700
17,751,250
return on sales
16.84%
23.08
29.43
27..32
26.30...
The Regal Cycle Company manufactures three types of bicycles—a
dirt bike, a mountain bike, and a...
The Regal Cycle Company manufactures three types of bicycles—a
dirt bike, a mountain bike, and a racing bike. Data on sales and
expenses for the past quarter follow:
Total
Dirt
Bikes
Mountain
Bikes
Racing
Bikes
Sales
$
929,000
$
265,000
$
405,000
$
259,000
Variable
manufacturing and selling expenses
460,000
111,000
195,000
154,000
Contribution
margin
469,000
154,000
210,000
105,000
Fixed expenses:
Advertising, traceable
69,500
8,800
40,400
20,300
Depreciation of special equipment
43,400
20,500
7,700
15,200
Salaries
of product-line managers
116,700...