1 Name 2 Pricing (rom Chaprer B, Ma nager ounting) Fixed Cos UVC $24,000 0.75 4 Assume that you plan to open a soft ice cream franchise in a resort community during the summer months. Fixed costs for the three month peiod are projected 6 to be $24,000. Variable costs per serving (ice cream and cone) would be $0.75, and there is a $0.25 7 A marker analysis prepared by Oakland Ice indicates that summer 8 sales at the resort community should total 20,000 cones. # Sales Operating Profit 20000 $20,000 10 What price should be charged for eah ice cream to achieve a profit of $20,000? # ml: (Fixed Cost + Target Operating Profit)/UCM 14 (24000 +20000) UCM UCM 2.2 16 17 18 19 20 Unt Price 2.95 23 26 27 28 29