Category : Lotus and other Spreadsheets
Archive   : POWERWKS.ZIP
Filename : PROFIT.DOC

PROFIT - Profitability Analysis


1. INTRODUCTION

This worksheet helps you carry out a variety of analyses on
the profitability of selling goods or services. It takes into
account the revenue received for each sale, the cost of producing
the goods, and the fixed costs or overheads. As well as breakeven
point calculations, the worksheet will tell you what sales are
required to produce a given profit (before tax) or a given profit
margin (defined as the percentage of profit before tax to sales).

A wide selection of graphs are available to help you display
the relationships between the various factors. The relationship
may be plotted between any pair chosen from the following seven
items:

Unit cost of production
Revenue per unit sold
Fixed costs
Profit before tax
Margin before tax
Sales revenue
Number of units sold.

The worksheet can simultaneously handle data for up to four
cases, and data from any case can be selected for plotting.


2. USING PROFIT

2.1 Overview

The PROFIT worksheet is simple to use. There is one screen
where the basic data is input and the main results are displayed.
The main menu presents five options (plus Quit). They are:

Input
The input option places you in 1-2-3 Range Input mode so you
can enter the input data on the main screen. 1-2-3-
highlights the cells into which you can input data,and will
only move the cell pointer to input cells. When you have
finished inputting, press the Esc key to return to the main
menu.

Blank
The Blank option blanks out one entire case (ie. one column)
in the main screen. This is useful if you want to start
again from scratch in that case.

Graph
This option presents you with a series of menus where you
can specify what you want to see plotted. There is a
selection of seven items (given above), and you may plot any
item against any other item - a total of 42 different


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graphs. Graphing is described in more detail below.

Print
This option prints the main screen containing your input
data and results. It first asks you to align the paper in
your printer. Then it offers you the opportunity to define
one line of header text and one line of footer text.If you
want to eliminate an existing header or footer before typing
a new one, simply press the Esc key.

Agenda
If you select this option, and confirm it when requested,
the current worksheet is lost and replaced by the main
worksheet selection agenda. You can then load another
worksheet. Note confirmation is required before this option
proceeds, because it overwrites the worksheet in memory.

2.2 Graph Details

Graphics form the majority of this worksheet. While the
table of numbers presented on the main screen may be interesting,
graphs of the relationships between the various factors are even
more useful for showing the relationships between them. A wide
variety of graphs is available. They are designed to show the
sensitivity of one factor on another, where the factors are those
listed in the introduction.

When you first select the Graph option, and after each graph,
the worksheet presents a menu where you can select which case (ie.
column) you want to examine. Then you are presented with a pair
of similar menus allowing you to select the two factors whose
relationship is to be plotted. The first of the pair is the
factor to be plotted on the vertical axis of the graph. This is
called the dependent factor, because its values depend on the
values you specify for the other factor. The second menu of the
pair selects the factor to be varied. This is called the control
factor. The control factor is plotted along the horizontal axis
of the graph.

Once you have chosen the factors to be plotted, the worksheet
asks you to specify low and high limits of the range for the
control factor. Once this is done, the worksheet calculates and
displays the graph. When you have viewed the graph, press any key
to continue.

The worksheet will then present you with the option of saving
this graph on disk so you can print it using 1-2-3's PrintGraph
program. If you select No (the default), you will return
immediately to the first menu allowing you to select a case. If
you select Yes the worksheet will issue a /Graph Save command.
You must specify a file name for the graph (the filename extension
will be .PIC), and if a file with that name already exists, you
must indicate whether you want to replace it. When the graph has
been saved, the worksheet does not continue automatically. The
reason for this is that the macro has no way of knowing whether
you will enter a conflicting file name, and if you do, which way


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you will turn. Being unable to prepare itself for these options,
the macro retreats. You must hold down the Alt key and press M to
re-invoke the main menu.

As mentioned above, there are 42 different graphs that can be
produced from this worksheet. The following gives a brief
description of each one, and the formula it uses. Note that each
pair of factors is represented on two graphs (with the roles of
dependent and control factors reversed). Sometimes the two graphs
are equivalent, as in the Unit cost/Unit revenue case. For other
pairs, the two graphs are not equivalent because they assume
different unit sales. For example, the graph with Unit cost as
control factor and Margin before tax as dependent factor assumes
the unit sales required for the given margin from the main input
screen; The reverse graph assumes breakeven units.


Dependent Factor: Unit Cost
Control Factor: Unit Revenue
Graph Title: Unit Cost Required to Break Even
Description: This graph shows the unit cost that produces
a breakeven situation as unit revenue
changes. It assumes the fixed cost and
breakeven units shown on the main input
screen.
Formula Used:
Unit cost = Unit revenue - Fixed cost / Breakeven units


Dependent Factor: Unit Cost
Control Factor: Fixed Cost
Graph Title: Unit Cost Required to Break Even
Description: This graph shows the unit cost that produces
a breakeven situation as the fixed cost
changes. It assumes the unit revenue and
breakeven units shown on the main input
screen.
Formula Used:
Unit cost = Unit revenue - Fixed cost / Breakeven units


Dependent Factor: Unit Cost
Control Factor: Profit Before Tax
Graph Title: Unit Cost to Produce Given Profit
Description: This graph shows the unit cost that produces
the specified profit before tax. It assumes
the unit revenue, fixed cost, and the units
required for the given profit before tax on
the main input screen. If you want to use
the breakeven units instead of the units
required for the given PBT, set the profit
before tax on the main input screen to zero.
Formula Used:
Unit cost = Unit revenue - (Fixed cost + PBT) / PBT units




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Dependent Factor: Unit Cost
Control Factor: Margin Before Tax (%)
Graph Title: Unit Cost to Produce Given Margin
Description: This graph shows the unit cost that produces
the specified margin before tax. It assumes
the unit revenue, fixed cost, and the units
required for the given margin on the main
input screen. If you want to use the
breakeven units instead of the units required
for the given margin, set the margin on the
main input screen to zero.
Formula Used:
Unit cost = Unit revenue * (1 - 0.01 * Margin ) - Fixed cost /
Margin units


Dependent Factor: Unit Cost
Control Factor: Sales $
Graph Title: Unit Cost Required to Break Even
Description: This graph shows the unit cost that produces
a breakeven situation from the given sales.
It assumes the unit revenue and fixed cost
from the main input screen.
Formula Used:
Unit cost = Unit revenue * (Sales $ - Fixed cost) / Sales $


Dependent Factor: Unit Cost
Control Factor: Sales Units
Graph Title: Unit Cost Required to Break Even
Description: This graph shows the unit cost that produces
a breakeven situation from the given sales
units. It assumes the unit revenue and fixed
cost from the main input screen.
Formula Used:
Unit cost = Unit revenue - Fixed cost / Sales units


Dependent Factor: Unit Revenue
Control Factor: Unit Cost
Graph Title: Unit Revenue Required to Break Even
Description: This graph shows the unit revenue that
produces a breakeven situation as unit cost
changes. It assumes the fixed cost and
breakeven units shown on the main input
screen.
Formula Used:
Unit revenue = Unit cost + Fixed cost / Breakeven units


Dependent Factor: Unit Revenue
Control Factor: Fixed Cost
Graph Title: Unit Revenue Required to Break Even
Description: This graph shows the unit revenue that
produces a breakeven situation as the fixed
cost changes. It assumes the unit cost and


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breakeven units shown on the main input
screen.
Formula Used:
Unit revenue = Unit cost + Fixed cost / Breakeven units


Dependent Factor: Unit Revenue
Control Factor: Profit Before Tax
Graph Title: Unit Revenue to Produce Given Profit
Description: This graph shows the unit revenue that
produces the specified profit before tax. It
assumes the unit cost, fixed cost, and the
units required for the given profit before
tax on the main input screen. If you want to
use the breakeven units instead of the units
required for the given PBT, set the profit
before tax on the main input screen to zero.
Formula Used:
Unit revenue = Unit cost + (Fixed cost + PBT) / PBT units


Dependent Factor: Unit Revenue
Control Factor: Margin Before Tax
Graph Title: Unit Revenue to Produce Given Margin
Description: This graph shows the unit revenue that
produces the specified margin before tax. It
assumes the unit cost, fixed cost, and the
units required for the given margin on the
main input screen. If you want to use the
breakeven units instead of the units required
for the given margin, set the margin on the
main input screen to zero.
Formula Used:
Unit revenue = (Unit cost + Fixed cost / Margin units) / (1 - 0.01
* Margin)


Dependent Factor: Unit Revenue
Control Factor: Sales $
Graph Title: Unit Revenue Required to Break Even
Description: This graph shows the unit revenue that
produces a breakeven situation from the given
sales. It assumes the unit cost and fixed
cost from the main input screen.
Formula Used:
Unit revenue = Unit cost * Sales $ / (Sales $ - Fixed cost)


Dependent Factor: Unit Revenue
Control Factor: Sales Units
Graph Title: Unit Revenue Required to Break Even
Description: This graph shows the unit revenue that
produces a breakeven situation from the given
sales units. It assumes the unit cost and
fixed cost from the main input screen.
Formula Used:


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Unit revenue = Unit cost + Fixed cost / Sales units


Dependent Factor: Fixed Cost
Control Factor: Unit Cost
Graph Title: Fixed Costs Required to Break Even
Description: This graph shows the fixed cost that produces
a breakeven situation as unit cost changes.
It assumes the unit revenue and breakeven
units shown on the main input screen.
Formula Used:
Fixed cost = Breakeven units * (Unit revenue - Unit cost)


Dependent Factor: Fixed Cost
Control Factor: Unit Revenue
Graph Title: Fixed Costs Required to Break Even
Description: This graph shows the fixed cost that produces
a breakeven situation as unit revenue
changes. It assumes the unit cost and
breakeven units shown on the main input
screen.
Formula Used:
Fixed cost = Breakeven units * (Unit revenue - Unit cost)


Dependent Factor: Fixed Cost
Control Factor: Profit Before Tax
Graph Title: Fixed Costs to Produce Given Profit
Description: This graph shows the fixed cost that produces
a breakeven situation as profit before tax
changes. It assumes the unit revenue, unit
cost, and the units required for the given
profit before tax on the main input screen.
If you want to use the breakeven units
instead of the units required for the given
PBT, set the profit before tax on the main
input screen to zero.
Formula Used:
Fixed cost = PBT units * (Unit revenue - Unit cost) - PBT


Dependent Factor: Fixed Cost
Control Factor: Margin Before Tax
Graph Title: Fixed Cost to Produce Given Margin
Description: This graph shows the fixed cost that produces
a breakeven situation as margin before tax
changes. It assumes the unit revenue, unit
cost, and the units required for the given
margin before tax on the main input screen.
If you want to use the breakeven units
instead of the units required for the given
margin, set the margin before tax on the main
input screen to zero.
Formula Used:
Fixed cost = Margin units * (Unit revenue * (1 - 0.01 * Margin) -


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Unit cost)


Dependent Factor: Fixed Cost
Control Factor: Sales $
Graph Title: Fixed Costs Required to Break Even
Description: This graph shows the fixed cost that produces
a breakeven situation from the given sales.
It assumes the unit revenue and unit cost
from the main input screen.
Formula Used:
Fixed cost = Sales $ * (Unit revenue - Unit cost) / Unit revenue


Dependent Factor: Fixed Cost
Control Factor: Sales Units
Graph Title: Fixed Costs Required to Break Even
Description: This graph shows the fixed cost that produces
a breakeven situation from the given sales
units. It assumes the unit revenue and unit
cost from the main input screen.
Formula Used:
Fixed cost = Sales units * (Unit revenue - Unit cost)


Dependent Factor: Profit Before Tax
Control Factor: Unit Cost
Graph Title: Profit For Given Unit Cost
Description: This graph shows the profit before tax that
results from a given unit cost. It assumes
the unit revenue, fixed cost, and the
breakeven units from the main input screen.
Formula Used:
PBT = Breakeven units * (Unit revenue - Unit cost) - Fixed cost


Dependent Factor: Profit Before Tax
Control Factor: Unit Revenue
Graph Title: Profit For Given Unit Revenue
Description: This graph shows the profit before tax that
results from a given unit revenue. It
assumes the unit cost, fixed cost, and the
breakeven units from the main input screen.
Formula Used:
PBT = Breakeven units * (Unit revenue - Unit cost) - Fixed cost


Dependent Factor: Profit Before Tax
Control Factor: Fixed Cost
Graph Title: Profit For Given Fixed Costs
Description: This graph shows the profit before tax that
results from a given fixed cost. It assumes
the unit revenue, unit cost, and the
breakeven units from the main input screen.
Formula Used:
PBT = Breakeven units * (Unit revenue - Unit cost) - Fixed cost


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Dependent Factor: Profit Before Tax
Control Factor: Margin Before Tax
Graph Title: Profit Required for Given Margin
Description: This graph shows the profit before tax that
results in the given margin %. It assumes
the unit revenue, and the units required for
the given margin before tax on the main input
screen. If you want to use the breakeven
units instead of the units required for the
given margin, set the margin before tax on
the main input screen to zero.
Formula Used:
PBT = Margin units * Unit revenue * Margin % / 100


Dependent Factor: Profit Before Tax
Control Factor: Sales $
Graph Title: Profit for Given Sales $
Description: This graph shows the profit before tax that
results from the given sales $. It assumes
the unit revenue, unit cost, and fixed cost
from the main input screen.
Formula Used:
PBT = Sales $ * (Unit revenue - Unit cost) / Unit revenue -
Fixed cost


Dependent Factor: Profit Before Tax
Control Factor: Sales Units
Graph Title: Profit for Given Sales Units
Description: This graph shows the profit before tax that
results from the given sales units. It
assumes the unit revenue, unit cost, and
fixed cost from the main input screen.
Formula Used:
PBT = Sales units * (Unit revenue - Unit cost) - Fixed cost


Dependent Factor: Margin Before Tax
Control Factor: Unit Cost
Graph Title: Margin for Given Unit Cost
Description: This graph shows the margin before tax that
results from a given unit cost. It assumes
the unit revenue, fixed cost, and the
breakeven units from the main input screen.
Formula Used:
Margin = 100 * (1 - Unit cost / Unit revenue - Fixed cost /
(Breakeven units * Unit revenue))


Dependent Factor: Margin Before Tax
Control Factor: Unit Revenue
Graph Title: Margin for Given Unit Revenue
Description: This graph shows the margin before tax that


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results from a given unit revenue. It
assumes the unit cost, fixed cost, and the
breakeven units from the main input screen.
Formula Used:
Margin = 100 * (1 - Unit cost / Unit revenue - Fixed cost /
(Breakeven units * Unit revenue))


Dependent Factor: Margin Before Tax
Control Factor: Fixed Cost
Graph Title: Margin for Given Fixed Cost
Description: This graph shows the margin before tax that
results from a given fixed cost. It assumes
the unit revenue, unit cost, and the
breakeven units from the main input screen.
Formula Used:
Margin = 100 * (1 - Unit cost / Unit revenue - Fixed cost /
(Breakeven units * Unit revenue))


Dependent Factor: Margin Before Tax
Control Factor: Profit Before Tax
Graph Title: Margin for Given Profit
Description: This graph shows the margin before tax that
results from a given profit before tax. It
assumes the unit revenue and the units
required for the given profit before tax on
the main input screen. If you want to use
the breakeven units instead of the units
required for the given PBT, set the profit
before tax on the main input screen to zero.
Formula Used:
Margin = 100 * PBT / (PBT units * Unit revenue)


Dependent Factor: Margin Before Tax
Control Factor: Sales $
Graph Title: Margin for Given Sales $
Description: This graph shows the margin before tax that
results from a given sales $. It assumes the
unit revenue, unit cost, and the fixed cost
from the main input screen.
Formula Used:
Margin = 100 * (Unit revenue - Unit cost) / Unit revenue -
Fixed cost / Sales $


Dependent Factor: Margin Before Tax
Control Factor: Sales Units
Graph Title: Margin for Given Sales Units
Description: This graph shows the margin before tax that
results from a given sales units. It assumes
the unit revenue, unit cost, and the fixed
cost from the main input screen.
Formula Used:
Margin = 100 * (1 - Unit cost / Unit revenue - Fixed cost /


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Sales units / Unit revenue)


Dependent Factor: Sales $
Control Factor: Unit Cost
Graph Title: Sales Required to Break Even
Description: This graph shows the sales $ required to
break even as the unit cost varies. It
assumes the fixed cost and unit revenue from
the main input screen.
Formula Used:
Sales $ = Fixed cost * Unit revenue / (Unit revenue - Unit cost)


Dependent Factor: Sales $
Control Factor: Unit Revenue
Graph Title: Sales Required to Break Even
Description: This graph shows the sales $ required to
break even as the unit revenue varies. It
assumes the fixed cost and unit cost from the
main input screen.
Formula Used:
Sales $ = Fixed cost * Unit revenue / (Unit revenue - Unit cost)


Dependent Factor: Sales $
Control Factor: Fixed Cost
Graph Title: Sales Required to Break Even
Description: This graph shows the sales $ required to
break even as the fixed cost varies. It
assumes the unit revenue and unit cost from
the main input screen.
Formula Used:
Sales $ = Fixed cost * Unit revenue / (Unit revenue - Unit cost)


Dependent Factor: Sales $
Control Factor: Profit Before Tax
Graph Title: Sales Required for Given Profit
Description: This graph shows the sales $ required to
produce a given profit before tax. It
assumes the unit revenue, unit cost, and
fixed cost from the main input screen.
Formula Used:
Sales $ = (PBT + Fixed cost) * Unit revenue /
(Unit revenue - Unit cost)


Dependent Factor: Sales $
Control Factor: Margin Before Tax
Graph Title: Sales Required for Given Margin
Description: This graph shows the sales $ required to
produce a given margin before tax. It
assumes the unit revenue, unit cost, and
fixed cost from the main input screen.
Formula Used:


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Sales $ = Fixed cost / (1 - Unit cost / Unit revenue - 0.01 *
Margin)


Dependent Factor: Sales $
Control Factor: Sales Units
Graph Title: Sales $ Versus Sales Units
Description: This graph shows the relationship between
sales $ and sales units. It assumes the unit
revenue from the main input screen.
Formula Used:
Sales $ = Sales units * Unit revenue


Dependent Factor: Sales Units
Control Factor: Unit Cost
Graph Title: Unit Sales Required to Break Even
Description: This graph shows the unit sales that will
result in a breakeven situation as the unit
cost varies. It assumes the fixed cost and
the unit revenue from the main input screen.
Formula Used:
Sales Units = Fixed cost / (Unit revenue - Unit cost)


Dependent Factor: Sales Units
Control Factor: Unit Revenue
Graph Title: Unit Sales Required to Break Even
Description: This graph shows the unit sales that will
result in a breakeven situation as the unit
revenue varies. It assumes the fixed cost
and the unit cost from the main input screen.
Formula Used:
Sales Units = Fixed cost / (Unit revenue - Unit cost)


Dependent Factor: Sales Units
Control Factor: Fixed Cost
Graph Title: Unit Sales Required to Break Even
Description: This graph shows the unit sales that will
result in a breakeven situation as the fixed
cost varies. It assumes the unit revenue and
the fixed cost from the main input screen.
Formula Used:
Sales Units = Fixed cost / (Unit revenue - Unit cost)


Dependent Factor: Sales Units
Control Factor: Profit Before Tax
Graph Title: Unit Sales for Given Profit
Description: This graph shows the unit sales that are
required to produce a given profit before
tax. It assumes the unit revenue, unit cost,
and the fixed cost from the main input
screen.
Formula Used:


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Sales Units = (Fixed cost + PBT) / (Unit revenue - Unit cost)


Dependent Factor: Sales Units
Control Factor: Margin Before Tax
Graph Title: Unit Sales for Given Margin
Description: This graph shows the unit sales that are
required to produce a given margin before
tax. It assumes the unit revenue, unit cost,
and the fixed cost from the main input
screen.
Formula Used:
Sales units = Fixed cost / (Unit revenue * (1 - 0.01 * Margin) -
Unit cost)


Dependent Factor: Sales Units
Control Factor: Sales $
Graph Title: Sales $ Versus Sales Units
Description: This graph shows the relationship between
sales $ and sales units. It assumes the unit
revenue from the main input screen.
Formula Used:
Sales units = Sales $ / Unit revenue


3. EXAMPLE

Your company is considering making and selling widgets.
Research indicates that you can produce a widget for about $2, and
sell it for about $5. Annual overheads are estimated at $10,000.
Your V.P. Finance has asked you to analyze these figures, and
answer the following specific questions:

1. What is the breakeven volume?
2. If your company is to make $5,000 per year profit from
this venture, what sales (in $ and units) are required?
3. Your company aims for a 25% margin on sales, before
tax. What sales (in $ and units) are required to
achieve this?
4. What are the breakeven volumes if unit cost is $1.50 or
$3.00, and unit revenue is $4.00 or $6.00?
5. Repeat the above with annual overheads of $15,000.

You know that the V.P. likes to see graphs of sensitivity
analyses, so you decide to attack questions 4 and 5 graphically.
The following are the keystrokes required to produce answers to
the questions posed, once you've loaded the worksheet:

Keystrokes Comments

{ENTER} Select the Input option from the main menu
2 {DOWN} Enter the unit cost for case A
5 {DOWN} Enter unit revenue
10000 {DOWN} Enter fixed cost
5000 {DOWN} Enter required profit before tax


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25 {DOWN} Enter required margin before tax
2 (DOWN} Enter corresponding data for case B
5 {DOWN}
15000 {DOWN}
5000 {DOWN}
25 {ENTER}

{Esc} Return to main menu.

At this point, the screen shows the results of the basic
calculations. They are as follows:

Case A Case B
Fixed Cost $10,000 $15,000
Breakeven Units 3,333 5,000

Units for $5,000 PBT 5,000 6,666
$ sales for $5,000 PBT $25,000 $33,333

Units for 25% margin 5,714 8,571
$ sales for 25% margin $28,571 $42,857

You can now proceed to the graphical analysis for questions 4
and 5. The keystrokes are as follows:

Keystrokes Comments

{Alt} M If required, to invoke the main menu.


G Select the Graph option from the main menu

{ENTER} Select case A

U Plot unit sales on the vertical axis
(dependent factor)

C Plot unit cost on the horizontal axis (control
factor).

1.5 {ENTER} Specify the low limit for the control factor
(unit cost). Note that the graph scale will
actually begin at 1.4, not 1.5. The reason is
that the macro decides upon 0.2 as a
convenient scale increment, and both the low
and high limits of the graph are multiples of
the chosen increment.

3 {ENTER} Specify high limit for unit cost.

At this point, there is a pause while the
macro calculates and displays the graph. It
shows that breakeven units fall to around
2,850 if the unit cost falls to $1.50. If the
unit cost is as high as $3.00, the breakeven
units are 5,000. Of course, with unit cost =


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$2.00, the breakeven units are 3,333, as we
saw on the main screen.

{ENTER} To return to the menus when you've finished
examining the graph.

Y To save this graph on disk, so you can get a
printed copy.

bevola1 {ENTER} Select a filename for the graph.

{Alt} M Re-invoke the main menu after the graph has
been saved.

G Select graph option.

A Case A.

U Plot unit sales ...

R against unit revenue.

4 {ENTER} Low limit for unit revenue.

6 {ENTER} High limit for unit revenue.

The graph that is displayed shows
breakeven units = 4,000 when unit revenue =
$4.00, falling to 2,500 when unit revenue =
$6.00.

{ENTER} return to menu when finished with graph.

Y Save this graph on disk for future printing.

bevola2 {ENTER} Name of graph save file.

{Alt} M Re-invoke menu when graph has been saved.

G B U C Select graphs; plot breakeven units versus
unit cost for case B.

1.5 {ENTER} Low limit for unit cost.
3 {ENTER} High limit for unit cost.

The graph shows breakeven units = 4,300
when unit cost = $1.50, and breakeven units =
7,500 when unit cost = $3.00.

{ENTER} When finished viewing graph.

Y bevolb1 {ENTER} Save graph on disk.

{Alt} M Re-invoke menu.

G B U R Graph breakeven units against unit revenue for


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case B.

4 {ENTER} Low limit for unit revenue.
6 {ENTER} High limit for unit revenue.

The graph shows breakeven units = $7,500
when unit revenue is $4.00, and breakeven
units = 3,800 when unit revenue is $6.00.

{ENTER} When finished viewing graph.

Y bevolb2 {ENTER} Save graph on disk.

Q To leave the Graph Save menu, and return to
1-2-3 READY mode.

You can now use the PrintGraph program to obtain hard copies
of the four graphs. Refer to the 1-2-3 manual for instructions on
how to use this program.







































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Menu Tree for PROFIT Worksheet

Input - Input data and calculate results

Blank - Blank out input and result areas
. A_Case - Blank out column for case A
. B_Case - Blank out column for case B
. C_Case - Blank out column for case C
. D_Case - Blank out column for case D
. Quit - Do not blank out any column. Return to main menu.

Graph - Display graphs
. A_Case - Graph data for case A.
. . (see below)
. B_Case - Graph data for case B.
. . (see below)
. C_Case - Graph data for case C.
. . (see below)
. D_Case - Graph data for case D.
. . (see below)

. Each of the above choices leads to the following menu:
. . Cost - Dependent Factor is: cost per unit
. . . (see below)
. . Revenue - Dependent Factor is: revenue per unit
. . . (see below)
. . Fixed - Dependent Factor is: fixed costs
. . . (see below)
. . Profit - Dependent Factor is: $ profit before tax
. . . (see below)
. . Margin - Dependent Factor is: profit margin %
. . . (see below)
. . Sales - Dependent Factor is: $ sales
. . . (see below)
. . Units - Dependent Factor is: unit sales
. . . (see below)
. . Quit - Return to main menu

. . Each of the above choices leads to the following menu:
. . . Cost - Control Factor is: cost per unit
. . . Revenue - Control Factor is: revenue per unit
. . . Fixed - Control Factor is: fixed costs
. . . Profit - Control Factor is: $ profit before tax
. . . Margin - Control Factor is: profit margin %
. . . Sales - Control Factor is: $ sales
. . . Units - Control Factor is: unit sales
. . Quit - Return to main menu

. . . The following menu is displayed after the graph:
. . . . No - Do not save this graph on disk
. . . . Yes - Save graph (for future printing)

Print - Print input data and results

Agenda - Return to worksheet selection agenda
. No - Do not erase this worksheet. Return to main menu


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. Yes - Erase this worksheet and go to worksheet agenda

Quit - Exit to 1-2-3 READY mode.























































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