Financial Data Categories Retail Price: Amounts Facial Salt Scrub Anti-aging Facial Moisturizer $15.98/4oz bottle $21.98/4oz bottle 2014 Sales: Facial Salt Scrub Anti-aging Facial Moisturizer $239,700 $439,600 2014 Units Sold: Facial Salt Scrub Anti-aging Facial Moisturizer Jan Feb March April May June July Aug Sept Oct Nov Dec 1000 1500 1000 1000 1000 1500 1500 1000 1000 1000 1500 2000 Jan Feb March April May June July Aug Sept Oct Nov Dec 1500 2000 2000 1500 1000 1500 1500 1000 1000 1500 2500 3000 Ending 2013 Cash on Hand: $14,500 2014 Monthly Fixed Costs: Rent Utilities Insurance Advertising Admin $2,500 $3,000 $1,500 $500 $1,000 Activity Allocation (Scrub vs. Moisturizer) 50/50 30/70 30/70 40/60 50/50 2014 Variable Costs: : Facial Salt Scrub Anti-aging Facial Moisturizer Packaging Materials Labor Labels $2.10 $4.50 $2.50 $0.50 Packaging Materials Labor $2.10 $5.50 $2.50 $0.50 Labels Annual Inflation Rate: 2.3% US Cosmetic Industry Size: $38 billion Facial Skin Care Industry 27% of US Cosmetic Industry Size: US Cosmetic Industry 4.2% Average Annual Growth Rate: Based on the financial information provided above, use Activity-Based Costing method to calculate the following (round to the second decimal place): Monthly utility cost for Facial Salt Scrub: $ Monthly advertising cost for Anti-aging Facial Moisturizer: $ Financial Data Categories Retail Price: Amounts Facial Salt Scrub Anti-aging Facial Moisturizer $15.98/4oz bottle $21.98/4oz bottle 2014 Sales: : Facial Salt Scrub Anti-aging Facial Moisturizer $239,700 $439,600 2014 Units Sold: Facial Salt Scrub Anti-aging Facial Moisturizer Jan Feb March April May June July Aug Sept Oct Nov Dec 1000 1500 1000 1000 1000 1500 1500 1000 1000 1000 1500 2000 Jan Feb March April May June July Aug Sept Oct Nov Dec 1500 2000 2000 1500 1000 1500 1500 1000 1000 1500 2500 3000 Ending 2013 Cash on Hand: $14,500 2014 Monthly Fixed Costs: Rent Utilities Insurance Advertising Admin $2,500 $3,000 $1,500 $500 $1,000 Activity Allocation (Scrub vs. Moisturizer) 50/50 30/70 30/70 40/60 50/50 2014 Variable Costs: : Facial Salt Scrub Anti-aging Facial Moisturizer Packaging Materials Labor Labels $2.10 $4.50 $2.50 $0.50 Packaging Materials Labor Labels $2.10 $5.50 $2.50 $0.50 Annual Inflation Rate: 2.3% US Cosmetic Industry Size: $38 billion : Facial Skin Care Industry 27% of US Cosmetic Industry Size: US Cosmetic Industry 4.2% Average Annual Growth Rate: Based on the financial information provided above, if Company X's growth rate matches that of the industry, Company X's total revenue for its Facial Salt Scrub product during June 2015 is S[a] (round to the second decimal place). Financial Data Categories Retail Price: Amounts Facial Salt Scrub Anti-aging Facial Moisturizer $15.98/4oz bottle $21.98/4oz bottle 2014 Sales: Facial Salt Scrub Anti-aging Facial Moisturizer $239,700 $439,600 2014 Units Sold: Facial Salt Scrub Anti-aging Facial Moisturizer Jan Feb March April May June July Aug Sept Oct Nov Dec 1000 1500 1000 1000 1000 1500 1500 1000 1000 1000 1500 2000 Jan Feb March April May June July Aug Sept Oct Nov Dec 1500 2000 2000 1500 1000 1500 1500 1000 1000 1500 2500 3000 Ending 2013 Cash on Hand: $14,500 2014 Monthly Fixed Costs: Rent Utilities Insurance Advertising Admin $2,500 $3,000 $1,500 $500 $1,000 Activity Allocation (Scrub vs. Moisturizer) 50/50 30/70 30/70 40/60 50/50 2014 Variable Costs: : Facial Salt Scrub Anti-aging Facial Moisturizer Packaging Materials Labor Labels $2.10 $4.50 $2.50 $0.50 Packaging Materials Labor $2.10 $5.50 $2.50 $0.50 Labels Annual Inflation Rate: 2.3% US Cosmetic Industry Size: $38 billion Facial Skin Care Industry 27% of US Cosmetic Industry Size: US Cosmetic Industry 4.2% Average Annual Growth Rate: Based on the financial information provided above, use Activity-Based Costing method to calculate the following (round to the second decimal place): Monthly utility cost for Facial Salt Scrub: $ Monthly advertising cost for Anti-aging Facial Moisturizer: $ Financial Data Categories Retail Price: Amounts Facial Salt Scrub Anti-aging Facial Moisturizer $15.98/4oz bottle $21.98/4oz bottle 2014 Sales: : Facial Salt Scrub Anti-aging Facial Moisturizer $239,700 $439,600 2014 Units Sold: Facial Salt Scrub Anti-aging Facial Moisturizer Jan Feb March April May June July Aug Sept Oct Nov Dec 1000 1500 1000 1000 1000 1500 1500 1000 1000 1000 1500 2000 Jan Feb March April May June July Aug Sept Oct Nov Dec 1500 2000 2000 1500 1000 1500 1500 1000 1000 1500 2500 3000 Ending 2013 Cash on Hand: $14,500 2014 Monthly Fixed Costs: Rent Utilities Insurance Advertising Admin $2,500 $3,000 $1,500 $500 $1,000 Activity Allocation (Scrub vs. Moisturizer) 50/50 30/70 30/70 40/60 50/50 2014 Variable Costs: : Facial Salt Scrub Anti-aging Facial Moisturizer Packaging Materials Labor Labels $2.10 $4.50 $2.50 $0.50 Packaging Materials Labor Labels $2.10 $5.50 $2.50 $0.50 Annual Inflation Rate: 2.3% US Cosmetic Industry Size: $38 billion : Facial Skin Care Industry 27% of US Cosmetic Industry Size: US Cosmetic Industry 4.2% Average Annual Growth Rate: Based on the financial information provided above, if Company X's growth rate matches that of the industry, Company X's total revenue for its Facial Salt Scrub product during June 2015 is S[a] (round to the second decimal place)
