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PROFIT AND LOSS BY SEGMENT -PRE-ABC
Colombo Soft-Serve Frozen Yogart Income Statement
Category Impulse Segment Yogart Shops Line Total
# Sales in Cases 1,500,000 1,200,000 300,000
I Sales Revenue $ 29,850,000 $ 23,880,000 $ 5,970,000
2 Less: Price Promotions 4,500,000 3,600,000 900,000
3 Net Sales (Line 1 -2) $ 25,350,000 $ 20,280,000 $ 5,070,000 4 Less: Cost of Goods Sold $ 17,250,000 13,800,000 3,450,000
5 Gross Margin = Net Sales-COGS (Line 3 -4) $ 8,100,000 # $ 6,480,000 $ 1,620,000 6 Less: Merchandising Expenses 1,725,000 1,380,000 345,000
7 Less: Selling General & Admin. Expenses 1,185,000 948,000 237,000
8 Net Income (Line 7 -8 -9) $ 5,190,000 # $ 4,152,000 $ 1,038,000
ACTIVITY BASED COSTING ANALYSIS
Colombo Soft-Serve Frozen Yogart
Income Statement Cost Impulse Yogart
Category Cost Per Segment Shops Total
Impulse Segment Yogart Shops Driver Driver Quantity Quantity Quantity Line Total
# Sales in Cases 1,500,000 1,200,000 300,000
I Sales Revenue $ 29,850,000 $ 23,880,000 $ 5,970,000 2 Less: Price Promotions 4,500,000 3,600,000 900,000
3 Net Sales (Line 1 -2) $ 25,350,000 $ 20,280,000 $ 5,070,000 4 COGS (ingred., pkg. & storing) $ 14,250,000 $ $ Cases $9.50 per case 1,200,000 300,000 1,500,000
5 COGS (pick pack & shipping) Pallets 300,000 Pallets $75 per pallet 800 3,200 4,000
6 COGS (pick pack & shipping) Ind. Cases 2,700,000 Ind. Cases $2.25 per indocase 1,140,000 60,000 1,200,000
7 Total Cost of Goods Sold (Line 4 + 5 + 6) $ 17,250,000 $ $
8 Gross Margin =Net Sales -COGS (Line 3 -7) $ 8,100,000 $ $ 9 Less: Merchandising Expenses 1,725,000 Kits $500 per kit 3,360 90 3,450
10 Less: Selling General & Admin. Expenses 3,900,000 Time % of time 99% 1% 100%
I I Net Income (Line 8 -9 -10) $ 2,475,000 $ $
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