Beyonca Ltd is a small manufacturing business which processes and sells a special type of herbal tea to distributors as well as retail outlets.

Below are current selling prices and variable costs per kg, as well as fixed costs for the current period.

Selling price	6.60
Variable
Tea leaves	1.4
Processing	0.6
Packaging	0.55
Distribution	0.2
Fixed
Retailers shelving fee	60,000
Production Equipment	15,000
Promotional costs	80,000

• e.The marketing plan has not included 4,250 that has been charged on advisory fees. While the advisory accountants have not completed their work, their invoice has been accepted for the full amount and payment is due to take place in the future period that is relevant to the marketing plan. Discuss the relevance of this new information to the decision whether or not to go ahead with the new marketing plan.