A business has this calculation and this budget for its only product, Jodelwasser: Per unit Budget Quantity produced and sold 80 000 Capacity without changing 120 000 fixed costs Sales price and sales revenue 31,00 2 480 000 Direct costs 11,00 880 000 Indirect variable costs in 3,00 240 000 manufactering Indirect fixed costs in 7,00 560 000 manufactering Variable sales and 2,00 160 000 administration costs Fixed sales and 5,00 400 000 administration costs Reduser skriftstrrelse Full cost 28,00 2 240 000 Pofit per unit and total 3,00 240 000 result a) The company is considering outsourcing the entire production. Since the product largely goes directly from the manufacturer to the company's customers, it also saves 40% of the variable sales and administration costs. Of the manufacturing costs, the business gets rid of all the variables, but only 80% of the fixed costs. Fixed costs in sales and administration are not affected. The company has been offered a long-term contract at a price of NOK 22 per unit. What does the company gain or lose from accepting the offer and closing down its own production? b) The company stopped putting away production. A request has been received from one of the large chains to deliver an exactly the same product as Jodelwasser, but under the chain's own brand, OBSwasser. A one-year contract is for 20,000 units, but the price is only NOK 21 per unit. What does the company gain or lose by accepting the contract? c) By intensifying the marketing by NOK 100,000 annually, it is expected to increase sales by 10,000 units at a regular price of NOK 31 without a further increase in fixed costs. Is it profitable? d) In combination with the increased marketing efforts discussed in the previous question, the company is considering giving a discount of 10% over the next three months. Sales during this period are expected to be 22,500 units without the discount. How much must sales during this period increase in order for the company not to lose on the discount? e) In this question, we reset the situation and return to the starting point outlined in the table in the introduction to the thesis. We disregard various measures and events in the intervening questions. An important subcontractor has been hit by a fire, and it is assumed that it will be two months before the supplier is able to deliver again. The deliveries from this supplier are absolutely necessary to be able to maintain production. The company has some of this substance in stock, and a not insignificant batch is underway. It is therefore considered that it is possible to produce 3300 units in each of the next two months, a total of 6600 units. This is barely half of the normal quantity. The alternative is to produce for full for a month and then close completely. In terms of the market, both alternatives will probably be equal. If you stop production, you can save fixed costs in manufacturing by NOK 25,000 a month, and in sales and administration by NOK 10,000 per month. Special costs for starting production after a shutdown beyond 14 days are estimated at NOK 18,000. Limited operations do not reduce fixed costs. Should the company carry out possible production in one month or spread over two months? For the sake of the customers, it is not relevant to close completely for 2 months, and it is assumed that this is also the worst alternative. Check that the last conclusion is correct A business has this calculation and this budget for its only product, Jodelwasser: Per unit Budget Quantity produced and sold 80 000 Capacity without changing 120 000 fixed costs Sales price and sales revenue 31,00 2 480 000 Direct costs 11,00 880 000 Indirect variable costs in 3,00 240 000 manufactering Indirect fixed costs in 7,00 560 000 manufactering Variable sales and 2,00 160 000 administration costs Fixed sales and 5,00 400 000 administration costs Reduser skriftstrrelse Full cost 28,00 2 240 000 Pofit per unit and total 3,00 240 000 result a) The company is considering outsourcing the entire production. Since the product largely goes directly from the manufacturer to the company's customers, it also saves 40% of the variable sales and administration costs. Of the manufacturing costs, the business gets rid of all the variables, but only 80% of the fixed costs. Fixed costs in sales and administration are not affected. The company has been offered a long-term contract at a price of NOK 22 per unit. What does the company gain or lose from accepting the offer and closing down its own production? b) The company stopped putting away production. A request has been received from one of the large chains to deliver an exactly the same product as Jodelwasser, but under the chain's own brand, OBSwasser. A one-year contract is for 20,000 units, but the price is only NOK 21 per unit. What does the company gain or lose by accepting the contract? c) By intensifying the marketing by NOK 100,000 annually, it is expected to increase sales by 10,000 units at a regular price of NOK 31 without a further increase in fixed costs. Is it profitable? d) In combination with the increased marketing efforts discussed in the previous question, the company is considering giving a discount of 10% over the next three months. Sales during this period are expected to be 22,500 units without the discount. How much must sales during this period increase in order for the company not to lose on the discount? e) In this question, we reset the situation and return to the starting point outlined in the table in the introduction to the thesis. We disregard various measures and events in the intervening questions. An important subcontractor has been hit by a fire, and it is assumed that it will be two months before the supplier is able to deliver again. The deliveries from this supplier are absolutely necessary to be able to maintain production. The company has some of this substance in stock, and a not insignificant batch is underway. It is therefore considered that it is possible to produce 3300 units in each of the next two months, a total of 6600 units. This is barely half of the normal quantity. The alternative is to produce for full for a month and then close completely. In terms of the market, both alternatives will probably be equal. If you stop production, you can save fixed costs in manufacturing by NOK 25,000 a month, and in sales and administration by NOK 10,000 per month. Special costs for starting production after a shutdown beyond 14 days are estimated at NOK 18,000. Limited operations do not reduce fixed costs. Should the company carry out possible production in one month or spread over two months? For the sake of the customers, it is not relevant to close completely for 2 months, and it is assumed that this is also the worst alternative. Check that the last conclusion is correct