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CVP Income Statement / Product Line Analysis The owners of Flaming BBQ Co. are currently reviewing a proposal to adopt a new product line-Portable 80's

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CVP Income Statement / Product Line Analysis The owners of Flaming BBQ Co. are currently reviewing a proposal to adopt a new product line-Portable 80's Time len 1:40:42 This new product line will be compatible with their existing product line, BOQ's and open a new target market, travelling customers. It is anticipated that the Portable BBQ line is introduced next spring Management has estimated the following for the Portable BBQ product line: Expected Sales 700 Portable BBQ's Selling Price $ 525 per Portable BBQ Expenses: Advertising $ 12,000 annually Assembly $ 110 per BBQ Cost of Goods Sold $ 220 per BBQ Rent 5% of sales Salaries $ 4,000 per month Sales Commisions 10% of sales The company will need to hire one sales clerk for the Portable BBQ line. This sales clerk will only work for 5 months of the year (May to September) Required: PART A: Prepare a budgeted CVP Income statement (for a one-year period) to determine the segment margin for the new Portable BBQ product line. (15 marks) (DO NOT ENTER ANY Dollar signs "s" or commas". PLEASE ENTER NUMBERS AS 123456 and where 2 decimals indicated enter number like 123456.78) Portable BBQ Product Line Budgeted CVP Income Statement For the year ended December 31, 2021 TOTAL Per BBQ Percentage % 700 Per BBQ TOTAL 700 Percentage Number of BBQ's 100% Sales Revenue: Less: Variable Costs: (Must be in alphabetical order) Choose... Choose... e Choose... . % $ Choose... % Total Variable Costs: % Choose... Less: Fixed Costs (Must be in alphabetical order) Choose $ Choose... LA $ Total Fixed Costs: Portable BBQ Segment Net Income: $ Required: PART B: Assume the company has a margin of safety percentage of 50%. What does 50% mean? Would this be considered risky for the company? A- BIO Required: In what circumstances would management like to have a high operating leverage? 7 A- !!! = Assume management has decided to go ahead with offering the Portable 300 product line The owners of Flaming BBQ Co. are concerned about the ability of the Portable BBQ line to cover its fixed costs and provide a pod return on investment (RON). An investment is required for the necessary fixtures, display racks, and inventory. The owners have provided the minimum rate of return on investment below. Use the cost information and unit sales provided in Part A above to answer the question below. Required investment in assets is $200,000 Minimum return on investment is 15% Calculate the following: (to 2 decimals) Unit Variable cost: Fixed cost per Portable BBQ S Desired return on investment per BBQ (in dollars): $ Markup percentage using variable costing Selling price using variable costing $ % (DO NOT ENTER ANY Dollar signs "$" or commas "," PLEASE ENTER NUMBERS AS 123456 and where 2 decimals indicated enter number like 123456.78) is the selling price noted in PART A Sufficient to earn the minimum required retum expected by the owners? (Yes or No) Select one: a Yes O b. No Why or why not? A- B T $ Required: PARTD: Suppose management has determined that the maximum selling price that the market is willing to pay is $400 Assume management wants to earn a 15% return on investment Maximum Selling Price $400 Target Cost per Portable BBQ (1 mark) = $ (calculate to 2 decimals do not use commas) Required: What advice would you give to management to help them achieve the target cost you calculated above? (2 marks Tii op TIL B 2? 2

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