Gamma Company provided you, as a consultant, the following information

 

Required: Discuss the performance of the company for the past year. Show your workings.

Sales Data Sales cheese (volume in litres) Sales 'yogurt' litres) Total sales Cost of Goods Sold Cost of cheese Dairy ingredients (litres) Other ingredients (100gr.) Labor (hours) Cost of yogurt Dairy ingredients (litres) Other ingredients (100gr.). Labor (hours) Contribution margin Other costs Supervision, energy, maintenance Depreciation Operating margin Selling and Administrative Expenses Delivery expenses Depreciation of trucks Selling expenses Advertising Administrative salaries and expenses Rent Allocates central office expenses Profit before interest and taxes Profit Plan Volume American Dollars ('000) 5125 650 5775 4100 2050 20.5 585 130 52.16 ('000) 55555 13520 69075 27798 7380 492 3510 2080 978 26837 7860 1680 17297 2764 1631 3461 3662 2530 399 517 2333 Actual Volume American Dollars ('000) 5360 518 5878 4824 2412 26.8 362.2 129.5 41.44 ('000) 56280 13209 69489 26532 8449 536 1811 1813 1036 29312 7940 1750 19622 2915 1643 3656 3444 2601 399 617 4347 0