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Moracce Camoration manufactires disposable thermemeten that are wold to hospitals though : network of indrpendent salex agents located in the Uniled Stotes and Canalh. These

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Moracce Camoration manufactires disposable thermemeten that are wold to hospitals though : network of indrpendent salex agents located in the Uniled Stotes and Canalh. These agents sell a Morocco 's management prepared the following budgeted incons itatement fior the coming year. Since completion of the above statement, Marocco's matujement has leamed that the independent sales agents are demanding an increase in the commiation thite to 20% of salea for the upcoming year. This would be the thind increase in commissiont demanded by the independent sales agents in five years. As a result, Motoceo's managernent has decided to isvestigate the possibility of hiring its own sales staff to replace the independent nales agenta. Morocco's controller estimates that the company vill have to bire eight salespoople to cover the current market arsa, and the sotal manual payroli cont of these employecs will be about $700,000, including fringe benefits. The salespeople will also be paid cemmissions of 10% of sales. Travel and emiertaimment expenses are expected to total abeut $300,000 for the year. The company will also have to hire a sales managet and support staff whose salteries and fringe benefits will come to about $200,000 per year. To make up for the promotions that the independicat sales agents had been nuning on behalf of Morocco, management believes that inde company's budget for fixed advertising expenses should be increased by $500,000 Required: 1. (4 polats) Assuming sales of 530,000,000, constroct a bodgeted contribution margin format income statement for the upcoming year with the following alternatives: a. The iodependent sales agents' commission tale stays the sume at 18%. b. The independenl sales agents' commission nate increases se 20% c. The company employs its own sales force. 2. (2 points) Calculate Meroceo's break-even peint is sales dollinen nent year for cach of these alternatives. a. The independent sales agents' comminioa nie stays the same at 18% b. The independent sales agents" commission rate increases to 20%. c. The compary employs itt own ales foree. (coetinued an scrt page) 3. (2 polnts) Refer to your answer in (1(b) above. If the compasy employs its owt sales force, what volume of sales would be pecricury to generste the same net operating incorme the company would gencrale in (1)(b) above? 4. (2points) Determine the volume of sales at which net operatiag income would be equal regardless of whether Morocso Carporatioe sells throogh aperts (at a 20% comimisision rate) or employs its ows sales fores

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