Income Statement 200 Units 300 Units Sales Regular Drip Coffee $109,500.00 $164,250.00 Specialty Drinks $146,000.00 $219,000.00 Baked Goods $91,250.00 $136,875.00 Coffee Beans $120,450.00 $180,675.00 Total sales $467,200.00 $700,800.00 Cost of Goods sold Regular Drip Coffee $21,900.00 $32,850.00 Specialty Drinks $29,200.00 $43,800.00 Baked Goods $45,625.00 $68,437.50 Coffee Beans $48,180.00 $72,270.00 Total goods sold $144,905.00 $217,357.50 Gross Profit $322,295.00 $483,442.50 Operating Cost Rent $70,695.00 $70,695.00 Partime Manager $35,000.00 Wages $251,596.80 $251,596.80 Full time Manager $60,000.00 Marketing $12,000.00 $12,000.00 Utilities $23,565.00 $23,565.00 Internet $3,600.00 $3,600.00 Insurance $3,000.00 $3,000.00 Miscellaneous $4,200.00 $4,200.00 Machine Maintenance $6,000.00 $6,000.00 Interest Expense $32,500.00 $32,500.00 Depreciation $14,425.00 $14,425.00 Total operating cost $456,581.80 $481,581.80 Net Profit $134,286.80 $1,860.70Assess the profitability of regular drink, speciality drink, bakery items, and bagged coffee. Which products has the highest and lowest profitability? Assess the pricing strategy of Caf Xaragua in the target market and present your observations