Google Groups no longer supports new Usenet posts or subscriptions. Historical content remains viewable.
Dismiss

Is there a formula to calculate the least common denominator?

1,265 views
Skip to first unread message

Gizmo

unread,
Apr 28, 2009, 9:12:01 AM4/28/09
to
I am trying to find a formula that will give me the least common denominator
for doing a cost account spreadsheet with sales mix.

Gizmo

unread,
Apr 28, 2009, 10:03:03 AM4/28/09
to
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.
>

Glenn

unread,
Apr 28, 2009, 11:15:43 AM4/28/09
to
How did you come up with 5 as the answer?

Glenn

unread,
Apr 28, 2009, 10:49:08 AM4/28/09
to
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.

Pete_UK

unread,
Apr 28, 2009, 10:30:35 AM4/28/09
to
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 here:

http://www.helpwithfractions.com/least-common-denominator.html

Hope this helps.

Pete

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

Pete_UK

unread,
Apr 28, 2009, 10:32:26 AM4/28/09
to
Glenn, I think your system clock is an hour out.

Pete

Gizmo

unread,
Apr 28, 2009, 10:45:04 AM4/28/09
to
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

Gizmo

unread,
Apr 28, 2009, 10:55:03 AM4/28/09
to
I tried to post the spreadsheet that I am looking at, but as you can see it
did not come out well.

David Biddulph

unread,
Apr 28, 2009, 11:07:23 AM4/28/09
to
The least common denominator of those numbers is in fact not 5, but
24000000. =LCM(A1,A2)
If you wanted the highest common factor it would be 600000. =GCD(A1,A2)
--
David Biddulph

"Gizmo" <Gi...@discussions.microsoft.com> wrote in message
news:2258AEAA-42CF-439C...@microsoft.com...

Glenn

unread,
Apr 28, 2009, 12:05:41 PM4/28/09
to
No, my clock is fine. The message below was sent at 9:15 am local time, and
that's how it shows up in my newsreader. This one is being sent at about 10:05 am.

Glenn

unread,
Apr 28, 2009, 12:15:07 PM4/28/09
to
Shows 10:05 here...

David Biddulph

unread,
Apr 28, 2009, 11:21:06 AM4/28/09
to
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" <Gi...@discussions.microsoft.com> wrote in message

news:CD195C59-365E-4A61...@microsoft.com...

Glenn

unread,
Apr 28, 2009, 12:18:36 PM4/28/09
to
Actually, that would "Least Common Multiple" and "Greatest Common Divisor".

David Biddulph

unread,
Apr 28, 2009, 3:56:49 PM4/28/09
to
Perhaps the problem is in your time zone settings? Your message headers say
that you are on UTC-6 hours.

The message that you say was at 09:15 in your local time was thus shown as
15:15 UTC. Pete's reply to it was at 14:32 UTC.
--
David Biddulph

Glenn

unread,
Apr 28, 2009, 6:22:44 PM4/28/09
to
Set to: (GMT-06:00) Central Time (US & Canada)

Which is correct for my location.

David Biddulph

unread,
Apr 29, 2009, 6:46:58 AM4/29/09
to
Are you in an area which doesn't use Daylight Saving Time? Isn't the
Central Time zone now currently on Central Daylight Time, which is UTC-5?
(Central Standard Time is UTC-6).
--
David Biddulph

"Glenn" <add...@not.valid> wrote in message
news:%23MJksdE...@TK2MSFTNGP04.phx.gbl...

Greg Lovern

unread,
May 16, 2009, 5:39:09 PM5/16/09
to
Hi Gizmo,

The easiest way to do that is with xlpREDUCEFRACTION():

http://precisioncalc.com/xlpREDUCEFRACTION.html

BTW, xlpREDUCEFRACTION is not limited to Excel's 15 significant
digits. It can reduce fractions where the numerator and/or denominator
have as many as 32,767 significant digits.

xlpREDUCEFRACTION can also simplify fractions even where
simplification would not be a reduction, if desired (set the
always_simplify argument to TRUE). For example:

xlpREDUCEFRACTION(2.6,10,,TRUE)

Returns:

13/50


You'll need to download and install the Free Edition of xlPrecision:
(it never expires)

http://precisioncalc.com/xlprecision.html


Thanks,

Greg Lovern
mailto:greg...@oz.net
http://PrecisionCalc.com
More Power In Excel

On Apr 28, 6:12 am, Gizmo <Gi...@discussions.microsoft.com> wrote:
> I am trying tofinda formula that will give me the least common denominator

0 new messages