# Help with formulae

 Subject: Help with formulae Posted by: Pivot Man Date: Wed, 15 Aug 2007

I would really appreciate the assistance with this...i am more than a little
frustrated.

Q1 Actuals are in column C
Revenue 1,355,000
COST      832,000
Gross Profit  523,000
Gross Margin 38.6%

Q2 Actuals are in Column I
Revenue 2,090,000
COST      1,162,000
Gross Profit 928,000
Gross Margin 44.4%

Total Change Qtr over Qtr Column  J
Revenue 735,000
COST      330,000
Gross Profit 405,000
Gross Margin 5.8%

Column E, F and G represent the changes in results, quarter over quarter
reltaed to Prices Changes (ASP), Unit cost changes (Cogs) and Volume changes
quarter over quarter.

ASP  Column E
Revenue 220,000
COST      0
Gross Profit 220,000
Gross Margin 100%

Cogs Column F
Revenue 0
COST      -40,000
Gross Profit 40,000
Gross Margin

Column Vol G
Revenue 515,000
COST      370,000
Gross Profit 145,000
Gross Margin 28.2%

column C+E+F+G = Column I

Total Gross margin in Q2 = 44.4% which is 5.8% of a change from Q1 at
38.6%.

Here is the question...How much of the 5.8% relates to each of the columns
E, F and G. That is, how much of the change in Gross Margin is related to
each of ASP, Cogs, and Volume?

X + Y + Z =5.8%

I have a simple spreadsheet to send..

Any assistance would be greatly appreciated.

Thanks