Problem 1 1. Calculate the contribution per CD unit Selling price to CD distributor $9.00 Less: Variable cost CD Package and disk (direct material/labor) $1.25/unit Songwriter’s royalties $0.35/unit Recording artists’ royalties $1.00/unit Total variable cost 2.60 Contribution per CD unit $6.40 2. Calculate the break-even volume in CD units and dollars Total Fixed Cost: Advertising and promotion $275‚000
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OPIM 321 Supply Chain Management Supply Chain Game Team: Pichonkun Team Members: Joel Tang‚ Keh Jing Ren‚ Luo Dachuan Strategies Employed Breakeven Analysis Factory | Warehouse | Customer | Cost | | | Sale? | Calopeia (Mail) | Calopeia | Calopeia | a.1000+1500/150+150+150 | = | 1310 | | | | Same Continent | b.1000+1500/150+150+200 | = | 1360 | | | | Fardo | c.1000+1500/150+150+400 | = | 1560 | No sale | Calopeia (Truck assuming Q=200) | Calopeia | Calopeia |
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tending to become more prominent. The size that is becoming more predominant is presumed to be least cost. This is called: Answer regression to the mean analysis. breakeven analysis. survivorship analysis. engineering cost analysis. a Willie Sutton analysis. Which of the following is not an assumption of the linear breakeven model: Answer constant selling price per unit decreasing variable cost per unit fixed costs are independent of the output level a single product (or a constant mix
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Abstract: This project consists of a compilation of Managerial Accounting principles and concepts that have been learned throughout the ACCT 202 course. The theory learned was put into practice by using direct Accounting Information from the Nike Corporation‚ as a guideline for our own company‚ Scooter’s Sneakers. By fulfilling the guidelines for the project‚ the group was better able to visualize and understand the techniques and reasoning for the information learned from each Chapter taught in
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$10 per new refunding bond. Ignore tax considerations--assume that the firm’s tax rate is zero. The company’s decision of whether to call the bonds depends critically on the current interest rate on newly issued bonds. What is the breakeven interest rate‚ the rate below which it would be profitable to call in the
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Niche bakeries are becoming more popular though the last few years. These types of bakeries specialize in a certain type of baked goods and showcase them for their customers as well as having other types of more common baked goods available. This is the type of business that I would create. My niche bakery would specialize in individual cupcakes and pies as well as baking larger cakes and pies to order. Local customers will consist of area residents‚ business owners and students that can easily
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FORMAT OF A MARKETING PLAN 1. Executive Summary 2. Current Situation – Macro environment Economic Legal Political Technological Socio cultural 3. Current Situation - Market Analysis Market definition Market size Industry structure and strategic groupings Porter 5 forces analysis Competition and market share Competitors’ Strengths And Weaknesses Market trends Current Situation — Consumer Analysis Nature of the buying decision Participants
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Breakeven Exercise Video Concepts‚ Inc. (VCI) markets video equipment and film through a variety of retail outlets. Presently‚ VCI is faced with a decision as to whether it should obtain the distribution rights to an unreleased film titled Touch of Orange. If this film is distributed by VCI directly to large retailers‚ VCI’s investment in the project would be $150‚000 and the total market for the film is estimated at 100‚000 units. Other data are as follows: Cost of distribution rights for
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Segmentation 5 Demographic Segmentation 5 Psychographic Segmentation 7 Behavioural Segmentation 7 Value Chain 8 Cost Structure & Target Margins 12 Proposed cost structure: 12 Revenue generation models 12 Target market size 13 Breakeven analysis 15 Competitive Strategy 17 Conclusion 18 References 18 Value Proposition We will be providing meal planning and grocery shopping services for the quick & easy preparation of the nutrition based home-made meals. At the end
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the Center’s annual budget once again contains a projection for a meager profit of $6‚300 (see Exhibit 1). Thomas: According to the financial reports that you have prepared‚ we have been fighting to reach breakeven over the past three years. We have been able to just get past breakeven recently‚ but I am worried—it seems like only a slight variation in our operations could throw us into an operating loss. I’ve been actively involved in managing the Center‚ and I don’t understand how we avoid
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