Sale mix of Aerosol (66%) + Fogger price ($2.79) x sales mix Fogger (34%) = $3.02 o Weighted average unit contribution: Aerosol price ($3.14) - COGS of aerosol ($1.41) x sales mix % of aerosol (.66%) + Fogger price ($2.79) -COGS of fogger ($1.26) x sales mix % for fogger 34%) = $1.66 Table2: Break-Even Fixed cost $1,478,000 Weighted average unit contribution $1.66 BE Unit volume 890,362 BE Dollar sales $1,178,893.24 • Computations o BE unit volume: Fixed cost ($1,478,000) /
However, A1 is currently under pressure to increase its operating revenue by 10% in 2003. Therefore, a loss in operating revenue for their steak sauce will be harmful to their new profit goal when factoring in the loss from A1’s marinate line. In order for their marinate line to continue their steak sauce must yield a profit of $62 million in operating profits, offsetting the $7 million in losses. The potential loss of 5% in market dollars will lead to an overall loss of about $7.6 million for the steak sauce line. Due to these factors, A1 should definitely take any potential losses to their steak sauce line from the new entry of Lawry’s
The cost of resources and cost of resources by work package I found out by selecting resource usage option from the view menu. The total cost of all the resources by totaling up the individual costs of the resources is $55,600. In my opinion this is a reasonable cost given the overall budget of $100,000. But it has to be ensured that the equipment, inventory and rest of the materials that need to be procured should be done with the remaining amount of $44,400.
The students plan to sell plush toys bulldogs for $5 each. The students find three companies on-line that sell stuffed mascots. Company A sells 15 bulldogs for $40.95. Company B sells 16 bulldogs for $43.36. Company C charges $33.12
Sincerely, Team Odyssey Exhibit 1 – Options Areas of Concern Option 1 Option 2 Option 3 Financial Aspect Net loss of $2M – one time cost. Increase in annual cashflow: $4.9M to 5.6M; one time transferring cost of $25M Cost of upgrading,tool maintenance - $2M loss. On going performance lag on company - $4.64M Capital Intensive – Need $32M for building the new plant. Increase in annual cash flows : $3M Operational Aspect Products are transferred from job shop environment to batch shop.
Direct labor which is a human resource will be recalculated on the basis of sales of 3 million bikes. It may happen to produce 1 million products, they require 50000 employees but to produce 3 million products they require 200000 employees and to be on safer size, 10% extra labor will be recruited which will give a total of 220000 employees. Therefore it is clearly understood that the company can prepare their Labor Requirement budget directly from the sales budget. The same concept will apply to overhead and capital expenditures because overheads are directly proportional to the production and if the sales are high, product will automatically are high. Similarly quantity requirement will lead to the requirement of machines.
Here's something for you all too consider. Switch Communications currently employs roughly 200 employees. According to the article, they plan to hire 1000 employees. However, it's not clear as to how or when this goal will be achieved. U.S. Department of Labor LMI and SHRM indicts hiring of IT personnel for the State of Michigan is below market trends.
The last product that this company produces are the flow controllers. Flow controllers are products that are very customizable but are not as competitive on the market demanding higher prices. The planned gross margin for the flow controllers was 35% with an actual margin of 41.%. There was a significant increase without the loss of any business. The Wilkerson company have a quality leadership team; however, there are some things that needs to be changed for the company to succeed and prepare for potential price
Therefore on that basis, all products, including pumps would be generating substantial contribution to overhead and profits. Therefore, given the overhead allocation problems, Wilkerson’s best bet would be to adopt the variable costing method for various reasons, as follows: 1. This cost concept provides a better understanding of the effect of fixed costs on the net profits, due to the fact that total fixed cost for the period is shown on the income statement. 2.
Introduction: Wendy Peterson, Vice - President of sales for Account/back’s Plano, Texas Office had concerns with one of her employees, Fred Wu. Fred Wu has landed one client within the Chinese market, the single largest client of the downtown office. However, there were disagreements between Peterson and Wu on several aspects. Moreover, Fed Wu requested for a personal assistant, which Peterson thought to be unreasonable. This is because only a small number of AccountBack’s most successful sales executive with numerous accounts had assistants of their own.
Capacity planning This is the process of knowing the production capacity an organization needs to meet the changing demands for the products. It helps to determine the quantity of the product needed by a firm to meet the demands of its customers. The capacity planning elements for Walmart are; facility, product and service, and human resource.
This types of scenario can be exist in the drugs factory might want change it to start packaged drinks business. There is no deadline but they must do a detailed research before starting the new business. Scope could be limited because there are a lot of drinks factory has been exists. While, for the costs, it can be higher or lower because they can cover it up. c.
If it's happened to you, you know how much getting fired sucks. A change in routine, figuring out what to tell your friends and family, and most importantly, not getting paid make being fired a tough ordeal to deal with. Sometimes, though, employers fire employees for reasons beyond their job performance, which may enable you to file a lawsuit for wrongful termination. Here's how to find out if you were wrongfully terminated and what you can do about it. Was I wrongfully terminated?
Based on our calculations in Appendix 1. at the first stage support costs were allocated to two existing departments, i.e. Machining and Assembly, based on direct labor hours. Therefore total amount of costs assigned to Machining department is $472.000,00 and to Assembly department is $248.000,00. At the second stage total costs from both departments were distributed to products (Regular and Deluxe). Referring to our calculations in Appendix 1.
Each and every goal should be analyzed to determine the potential impact on firm
