Also note that the entered values must be correctly formatted. Enter only the values WITHOUT units and do NOT use thousands separators. Periods and commas are always evaluated as decimal separators. Examples: If the answer is 2.837, please enter 2.84 as the correct value if you are to round to two decimal places. If you want to round to whole numbers, please enter 3. (commercial rounding) If the solution is 200, please enter 200 as the correct value. (no units) If the solution is 10,000, please enter 10000 as the correct value. (No thousands separators). If you entered 10,000, this would be interpreted as 10,000, i.e. as 10 and therefore incorrect.

Question:

The "OatSome GmbH" bakery produces various pastries based on oats. A fixed price of 0.20 per kg was agreed with a regional farmer for the oats. With the help of an industrial grain mill, the untreated oats are ground into oatmeal. The mill is expected to be able to produce 4000kg of oatmeal before it wears out completely. Due to the wear and tear caused by use, it is depreciated based on performance, with acquisition costs of 1,400 being assumed. A loaf of oat bread requires 500 g of oat flour and 20 g of yeast. The bakery procures these at a fixed price of 2.3 per kg. The cost of the remaining ingredients, water and salt, totals 0.06 per loaf of oat bread. 95 loaves of oat bread are made each month, generating a total turnover of 240.

The master baker, Boris Bcker, receives a monthly salary for his work in production, of which 60 can be allocated to the production of oat bread. Of the salary of his wife and managing director, Birgit Bcker, who is not involved in production, a proportion of 0.5 is to be allocated to a loaf of oat bread.

Note: If necessary, please round the results commercially to two decimal places.

a) Calculate the contribution margin for a loaf of oat bread.

The contribution margin for a loaf is ------ Euro

b) For charitable purposes, oat bread should be offered at the local primary school at the lowest possible price, but without realizing short-term losses. What price should be set?

The minimum price for a loaf is------ Euro

c) What is the full manufacturing cost per loaf of oat bread?

The production costs per loaf are -------.

d) In the hope of increasing sales, the price of oat bread should be reduced. Where is the lower price limit for the list price to be applied with a long-term decision horizon? Also take into account the desired profit margin of 10%.

The lower price limit per loaf is with a long-term decision horizon ?