Ratio of Estimated Market Value of Property January I, 1934, to Average Annual Family Income for 1933, by Income Classes in Four Geographical Divisions of the United States.

1. Five geographical divisions which were included in the original group have been

omitted.

2. The method of reading these charts is as follows: in the Pacific section, represented

by the four cities listed, the property of a family with an annual income of about $1,200 would be equal in value to about three times the income.

200 40O aoo aoo ifoo vmo

Sales Volume i-n Thousapds of Dollare

Prior Sinclair, ' BudKetinR " The RohhIJ Pre»» Co.. N. Y C . 1937.

B. Profit Realization Chart.

V The profit realization chart is often referred to as a "break even" chart or a "profitgraph."

2. The relation between sales volume and profit and loss is plotted in this simple profit realization chart. The diagonal line shows the profit or loss in dollars at various sales volume levels. The break-even point is at $1,200,000.

CORRELATION CHARTS

SAltS SCAU IN PlRCtNIACC

4*0 5SA M6 710

SCALt OF PERCENTAGES

Prepared hy E. S. La Ro«e, 1Q31 Year Book of the National Association of Cost Accountants, N. Y. C.

SCALE ,7

A. Profit Chart Showing the Relation of Sales and Profit.

1. This is a detailed version of 328B.

2. The two lines around which the others are plotted are the ones labelled "A" and "B"

at the lower left, which represent total income from sales and total cost of sales, respectively. So long as "B" is above "A" there is a loss.