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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 08/21/84 PROFIT - 1 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 08/21/84 PROFIT - 2 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 08/21/84 PROFIT - 3 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 08/21/84 PROFIT - 4 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: 08/21/84 PROFIT - 5 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) - 08/21/84 PROFIT - 6 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 08/21/84 PROFIT - 7 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 08/21/84 PROFIT - 8 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 / 08/21/84 PROFIT - 9 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: 08/21/84 PROFIT - 10 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: 08/21/84 PROFIT - 11 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 08/21/84 PROFIT - 12 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 = 08/21/84 PROFIT - 13 $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 08/21/84 PROFIT - 14 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. 08/21/84 PROFIT - 15 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 08/21/84 PROFIT - 16 . Yes - Erase this worksheet and go to worksheet agenda Quit - Exit to 1-2-3 READY mode. 08/21/84 PROFIT - 17