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Apollo Inc does not currently extend credit to their customers. They manufacture drum sets and sell them to specialty retailers in Canada Last year the

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Apollo Inc does not currently extend credit to their customers. They manufacture drum sets and sell them to specialty retailers in Canada Last year the company sold 900 drum sets at a price of $400.00 per drum set The company is considering offering new credit terms of net 40 days to all customers to drive sales. They believe the competitive advantage this new policy would provide would allow Apollo Inc to increase the selling price of their product by $12.00 per unit and increasing sales by 120 units per year. Variable costs are expected to remain at $300.00 per unit and bad debt expense will be $6.000 per year . (Note the wording here Total Contribution Margin will go up for two reasons. First there will be a price increase on the existing 900 drum sets being sold Second there will be an additional 120 drum sets sold at the new price Perform your analysis on total sales and total contribution margin, not just the change in sales volume) Apollo Inc expects that all customers will take advantage of the new terms (ie, they will all pay Apollo Inc 40 days after a sale is recorded). So, for the first time in the company's history they will have an accounts receivable balance in current assets and a bad debt expense. The increase in sales will also mean an increase in the inventory they hold. Inventory is currently sitting at $516,000 and is expected to increase by 15 percent. The firm will finance the additional investment in working capital by using a line of credit bank loan) which charges 8 percent interest per year. Required: A. Calculate the increase in current assets and the costs to finance that increase (enter all numbers as whole numbers) Old New Description Difference orter all numbers as postove Accounts receivable $ N/A Inventory Current assets Bank interest costs Difference B. Calculate the impact of changing the credit policy on contribution margin: Description New Old conter all numbers as positive) Sales $ Variable Exp Contribution Margin $ C. Calculate the net impact of changing the credit policy: Impact $ Description Increase in contribution margin (enter as a positive number Increase in bad debts center as a negative number Bank interest cost (enter as a negative number) Net change center as a negative number of the amount is less than zero) A D. Would you offer the new credit terms? (Click to select)

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