Text: Find B1 B2 😊thanks
Question 2
A, jumping four Monopoly store frozen meat are beef, pork, chicken, and sheep meat; beef price is $40, pork $36, chicken $35, lamb $46. The variable cost of all meat is $20. The Frozen Meat Store expects that the meat sales ratio in 2020 will be 2:3:4:5, and the fixed cost will be $336,000 per year.
Claim:
1. Calculate the marginal contribution of each type of meat.
2. Assuming that the sales ratio remains unchanged, calculate the break-even sales unit of Tiaotiao frozen meat shop.
3. Assuming that the sales ratio remains unchanged, calculate the guaranteed sales amount of the jumping frozen meat shop.
B, jumping frozen food store intends to open branches on the ring, which sells a noon meal lunch, priced at $5 for 0, average variable cost is $2.5, the store monthly rent is $40,000. The store's target operating profit is $120,000 per month.
Claim:
1. Calculate how many lunch box store monthly sales required in order to achieve target operating profit margins.
2. Assume the shop actual monthly sales of 8,000 copies, jumping to existing frozen food store under four separate programs:
a. Sell lunch boxes at a 10% discount and add drinks. The cost of each can of drinks is $3.
b. The advertising fee is $80,000 when the advertisement is broadcast on the TV station. It is estimated that the sales of lunch boxes after the advertisement is broadcast can increase by 20%.
c. The shop moved to North Point, the monthly rent was reduced to $30,000, but because people flow is relatively small, sales are expected to lunch box will be reduced by 40%.
d. The lunch box is repackaged and sold in a light-weight package. The price and variable cost of the new lunch box are $37 and $21 respectively.
Calculate the operating profit of each plan and state which plan you would recommend to Tiaotiao Frozen Meat Store.
