1. Company: STU Logistics

Scenario: Variable and Fixed Cost Analysis

Data:

• Total Monthly Costs: $300,000
• Fixed Costs: $150,000
• Variable Costs: $150,000
• Monthly Deliveries: 1,000

Requirements:

1. Calculate the cost per delivery.
2. Determine the proportion of fixed and variable costs.
3. Analyze the impact of increasing deliveries on total costs.
4. Suggest cost control measures to manage variable costs.