The only place that you've got 5 in that collection of numbers is where you
have apparently divided your "units sold" figure of 75000 by the highest
common factor of 75000 and 30000. The 2 in the adjacent column presumably
comes from similarly dividing 30000 by that same highest common factor.
The function for highest common factor is GCD.

3000000 and 1800000 do not come into that calculation, as they are the
result of multiplying the units sold by the unit sales price.
--
David Biddulph

"Gizmo" wrote in message
...
I am currently enrolled in a cost accounting class. Our last excel problem
is that we have been given a solution page for an projected income
statement
and there are 2 items that the company sells.

Regular Sander Mini-sander Total
Sales $3,000,000 $1,800,000 $4,800,000
Less VE $1,800,000 $900,000 $2,700,000
CM $1,200,000 $900,000 $2,100,000
- DFE $3000,000 $450,000 $750,000
ProdMrg $900,000 $450,000 $1,350,000
Less: Common fixed expenses $600,000
Operating Income $750,000

Units sold 75,000 30,000

Unit sales price $40 $60
Unit variable expenses $24 $30
Unit combination margin $16 $30
Sales mix 5 2
Package unit contribution margin $80 $60 $140

Break-even units 48215 19286

Break-even proof
Regular Sander Mini-sander Total
Sales $1,928,571 $1,157,143 $3,085,714
Less: Variable expenses $1,157,143 $578,571 $1,735,714
Contribution margin $771,429 $578,571 $1,350,000
Less: Direct fixed expenses $300,000 $450,000 $750,000
Product margin $471,429 $128,571 $600,000
Less: Common fixed expenses $600,000
Operating Income $0

"Pete_UK" wrote:

Can you explain how you get an answer of 5 ?

Do you really mean highest common factors ? If so, what about other
factors ?

Take a look he

http://www.helpwithfractions.com/lea...nominator.html

Hope this helps.

Pete

On Apr 28, 3:03 pm, Gizmo wrote:
The numbers I am working with are 3,000,0000 and 4,800,000. I know the
answer is 5. I need to come up with a formula that will give me the
answer
of 5.



"Glenn" wrote:
Gizmo wrote:
I am trying to find a formula that will give me the least common
denominator
for doing a cost account spreadsheet with sales mix.

It might be possible to help if you provided sample data and expected
results.- Hide quoted text -

- Show quoted text -