ACCT 2110 Managerial Accounting
Food Truck Project-Analysis
Dr. Xiaojie Christine Sun
Group number: ____B________________________
Group member names: _Rodriguez, Aaron Conrad
Thach, Adrian
Xu, Zeyao
Song, Haoyuan
Huang, Jieying________________________________________________________
Analyze your food truck. Submit the analysis on Moodle.  
  1. Estimate sales in units in September, October, and November 2018.
September
October
November
Estimated # Meals
7200
8280
7920

  1. Determine the price of your product _$7.50_____________.
  2. Prepare a sales budget of your food truck for September, October, and November 2018. September - $54000 , October- $62,100, November - $59,400






  1. Perform CVP analysis: break-even in units; break-even in sales; margin of safety; and operating leverage.  (variable = $2.17 | Fixed = $7025.04)
September
October
November
Break-even in units
7128.95 /5.33 =
1338 units
1338
1338
Break-even in sales
7128.95 / .71 = $10040.77  
$10040.77
$10040.77  
Margin of safety #
$43959.23
$51,959.23
$49359.23
Margin of safety ratio
59.8%
70.7%
67.1%
Operating leverage
38376/31204.05 =
1.23
44132.4/37003.45 =
1.19
42213.6/35084.65 = 1.20

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