Q22E

Question

Analyzing profitability Sampler Company sells two products, Sigma and Zeta, with a sales mix of 70% and 30%, respectively. Sigma has a contribution margin per unit of \(26, and Zeta has a contribution margin per unit of \)21. The company sold 700 total units in September. Calculate the total amount each product contributed to the coverage of fixed costs and the total contribution margin for the company.

Step-by-Step Solution

Verified
Answer
  • The contribution margin by Sigma is $12,740 and Zeta is $4,410. 
  • Total contribution margin for the company is $17,150.
1Step 1: Calculation of number of units of each product sold:

Particulars

Sigma

Zeta

Total number of units

700

700

Sales mix

70%

30%

Number of units

490

210

2Step 2: Calculation of the total amount each product contributed to the coverage of fixed costs

Particulars

Sigma

Zeta

Number of units

490

210

Contribution margin per unit

$26

$21

Contribution Margin

$12,740

$4,410

 

3Step 3: Calculation of total contribution margin for the company

Total contribution =Contribution margin by Sigma + Contribution margin by Zeta

=$12,740+$4,410

=$17,150