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Financial Exercises

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Financial Exercises

Benmessaoud Maryem

Mb0513

Financial Exercises

MKTG 5150-007

Marketing Management

Spring 2015

Attached is the solution to the financial exercises (problems 1-9) From the KP text on pages 50-54.

Problem 1:

  1. Every CD contributes by $6.4 to the coverage of fixed costs.

Total Variable cost per CD = $1.25 + $0.35 + $1 = $2.6

Contribution per CD unit = Selling price per CD – Variable Cost per CD

                                         = $9 - $2.6 = $6.4

  1. Break-even volume in CD units is 82,031.25 CD.

Break-even volume in CD dollars is $ 738,281.25

Total fixed costs = $275.000 + $ 250.000 = $525.000

Break-even volume in CD units = $525.000/$6.4 = 82,031.25 CD.  

Break-even volume in CD dollars: $82.031,25 x $9 = $ 738,281.25

  1. Net profit if 1 million CDs are sold is = $5,875,000

= Total sales - Total Variables costs – Total Fixed Costs

= (1.000.000*$9) – (1.000.000*$2.6) – $525.000

= $5,875,000

  1. Necessary CD unit volume to achieve a $200.000 profit is 113,281.25 CD.

= $525.000 + $200.000 / $6.4

= 113,281.25 CD

Problem 2:

  1. VCI’s unit contribution is $7.

Costs

Calculation

Variable cost (per unit)

Reproduction of copies

$4000/1000

                              4.00

Manufacture of labels and packing

$500/1000

                              0.50

Royalties

$500/1000

                              0.50

Retailers commission

$20*40%

                              8.00

Total variable cost

 

                            13.00

Let’s calculate total variable costs per unit:

VCI’s unit contribution = $20- $13 = $7

VCI’s contribution margin: $20- $13 / $20 = $0.35

* Break-even point in units is 25,000 units

*Break-even point in dollars is $500,000.

* Break-even point in units:

Total fixed costs = $125,000 + $5,000 + $10,000 +          $35,000 = $175,000

Break-even point in units = Fixed costs / Unit contribution

= 175,000/$7 = 25,000 units

* Break-even point in dollars: = $175,000/$0.35 = $500,000

OR,

$25,000*$20 = $500,000

The share of the market that the film would have to achieve to earn a 20% return on VCI/s investment the first year is 29.29%.

*The 20% investment the first year should bring $30,000 profit:

$150,000*20% = $30,000

*To earn the targeted profit the company needs to sell

$175,000+30,000/$7 = $29,285.71

*Market share would be

Expected sales/ Total market * 100 = $29,286/100,000 * 100= 29.29%

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