Restaurant / bar chair Made of : (1)1"round tube (2) hard wood back which are curved. (3)the seat is curved from hard wood making it durable. (4)bottom of the round tube is covered...Welcome to Holland Bar Stool Co. The Best in Bar Stools. Our merchandise is constructed from the finest solid Red Appalachian Oak or solid hardwood maple for the wood products, and high quality plating grade steel for metal products. Our metal stools have an oven baked powdercoat finish that is extremely durable and long lasting, while our wood is finished with the finest catalyzed lacquer in the industry. All-Season Outdoor Table Tops and Bases Weather, Stain, Scratch, Heat, and Burn Resistant table tops made from sustainable harvested materials. Our high quality games are being offered to you with the same exacting quality satndards our dealers and customers have come to expect. Our Logo'd game room products have been laser engraved in the game table panels with your choice of over 130 logos, a variety of stain finishes, professional playability, a variety of accessories, and professional installation.
This makes Holland Gameroom the choice for your home bar, man cave, rec room, and/or business. Officially Licensed Logo Sets. We are officially licensed for over 120 colleges, the NHL, The United States Military branches, Indian Motorcyles, Jim Beam Brands, and Corvette.Q: I understand how a one-product company calculates its breakeven point, but how is the calculation done when you sell multiple products? My firm sells two products, chairs and bar stools, for $50 per unit. The variable costs are $25 for each chair and $20 for each bar stool. Fixed costs for the firm are $20,000 per month. If the sales mix is 1:1 (one chair sold for every bar stool sold), what is the breakeven point in dollars of sales and in units of chairs and bar stools? A: In a previous article, I described this simple formula for calculating the breakeven point: breakeven = fixed costs /gross margin percentage, where fixed costs are recurring monthly expenses that do not vary with sales (such as rent, salaries and so on) and gross margin percentage of a product means its profit divided by its price.
That simple calculation assumed a one-product company; therefore, it was easy and straightforward to determine the gross margin of a particular product. However, the calculation gets a little more complex when you throw additional products into the mix. The answer to your question lies in the calculation for computing the gross margin for multiple products. The breakeven calculation itself does not change. Instead of using the simple gross margin percentage, you must compute the "weighted average" gross margin percentage, which is calculated as the sum of the gross margin percentage for each product multiplied by its percentage of sales. Returning to your example, the chair has a gross margin of 50 percent: (50-25) /50. The stool has a gross margin of 60 percent: (50-20) /50. Each product accounts for 50 percent of the unit sales of the firm (meaning a 1:1 sales mix). Therefore, the weighted average gross margin is: Then, you would use the weighted average percentage in the breakeven formula as follows: breakeven = $20,000 /.55 = $36,363.
To calculate the unit sales of each product, take the breakeven sales, multiply by the product's sales mix, and then divide by its price as follows: Leading experts offer financial management advice in Bigwig Briefs: Become a CFO--The Real World Intelligence to Become a CFO or to Become a Better CFO or Financial Professional. From the above example, we can see how changing the sales mix can affect the breakeven point. For example, if the above firm were to sell 70 percent stools and 30 percent chairs, the breakeven point would be reduced to $35,088 because the weighted average gross margin increased to 57 percent. Conversely, if the firm where to sell 30 percent stools and 70 percent chairs, the breakeven point would be increased to $37,736 because the weighted average gross margin decreased to 53 percent. Your goal as a business owner is to keep the breakeven point as low as possible. Product price, product costs, product volume and fixed cost all play a role in determining the breakeven point as well as the ultimate success of any business.
Inc., a developer of budgeting, manufacturing and management software for entrepreneurial businesses. NumberCruncher combines its accounting and finance expertise with technological know-how to deliver software that is affordable and easy to use, yet sophisticated and powerful. Ian has nearly two decades of business, accounting and financial consulting experience. He has advised corporations on business plans, financial projections and accounting computer systems.All answers are intended to be general in nature, without regard to specific geographical areas or circumstances, and should only be relied upon after consulting an appropriate expert, such as an attorney or accountant. Huntley Dark Tone Pub Table & 2 Metal Barstools Huntley Light Tone Pub Table & 2 Metal Barstools Huntley Dark Tone Pub Table & 2 Wood Barstools Huntley Light Tone Pub Table & 2 Wood Barstools Huntley Dark Tone Square Table & 4 Metal Chairs Huntley Light Tone Square Table & 4 Metal Chairs
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