Assume Annie$$s Homemade Ice Cream divides its total annual sales of $$650,000$ into two sales channels: in$-$store sales and mobile sales. The in$-$store sales comprise $65\%$ of total sales and the mobile sales account for $35\%$ of total sales. The variable expense ratio is $30\%$ for in$-$store sales and $40\%$ for mobile sales. Variable expenses are a higher percentage of sales in the mobile sales segment because of various factors, such as price discounts offered to high$-$volume customers, packaging costs, and incremental fuel costs. Of the company$$s total annual fixed expenses of $$240,000,$ $$10,000$ is traceable to in$-$store sales, $$15,000$ is traceable to mobile sales, and the remainder are common fixed expenses. The common fixed expenses$$the three largest of which include employee salaries $($$$120,000),$ equipment depreciation $($$$40,000),$ and store rent $($$$36,000)$would be avoidable only if the company went out of business.

Mobile CorpSubs. Food Truck Catered Events

Sales $2275004550063700118300$

Variable Expenses $91000216582675442588$

Contribution Margin $136500238423694675712$

Traceable $(0,0,0,0)$

Segment Margin $136500238423694675712$

Common Fixed Expenses $15000$

Net Operating Income $121500$

Assume Annie$$s Homemade Ice Cream divides its total mobile sales into three segments. The Corporate Subscriptions segment, which accounts for $20\%$ of mobile sales and has a variable expense ratio of $47\mathrm{.}6\%,$ refers to companies that purchase ice cream for their employees one day a month, every month of the year. The Food Truck segment, which accounts for $28\%$ of mobile sales and has a variable expense ratio of $42\mathrm{.}0\%,$ includes selling ice cream at festivals, private venues, and local microbreweries. The Catered Events segment, which accounts for $52\%$ of mobile sales and has a variable expense ratio of $36\mathrm{.}0\%,$ includes pre$-$purchased ice cream deliveries for weddings, birthday parties, graduation parties, etc. All of the mobile sales$$ fixed expenses are common.

Assume the Food Truck segment$$s total sales can be divided into three segments$$Private Venues, Festivals, and Microbreweries$$as summarized below:

Total Food Truck Sales $=63,700$

Total Variable expenses for food truck $=$ $$26754$

Microbrewers make up for $15\%$ of total food truck sales.

Festivals make up $50\%$ of total food truck sales.

Private Venues make up $35\%$ of total sales.

If all three of these segments have the same contribution margin ratio, then:

What is the total contribution margin for the Private Venues segment $($rounded to the nearest dollar$)?$

If the company decided to stop selling ice cream at festivals and all else held constant, what would be the impact on profits?

If the company could increase microbrewery sales by $20\%,$ what would be the impact on profits $($rounded to the nearest dollar$)?$