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Neptune Company has developed a small inflatable toy that it is anxious to introctuce to ns custorners. The compary's Marketing Departrent estmates that demand for

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Neptune Company has developed a small inflatable toy that it is anxious to introctuce to ns custorners. The compary's Marketing Departrent estmates that demand for the new toy will range between 18,000 units and 38,000 unas per month. The new toy will seli for $4.00 per unit Enough capacity exists in the company's plant to produce 21,000 units of the toy each month. Vartable expenses to manufacture and sel one unit would be $2.00, and incremental fixed expenses assoclated with the toy would total $27,000 per month: Neptune has also idensied an outside suppter who could produce the toy for a price of $275 per unit plus a foxed fee of $20.000 per month for any production volume up to 23,000 units. For a production volume between 23,001 and 43,000 units the fixed fee would increase to a total of $40,000 per month. Required: 1 Calculate the break.even point in unit sales assuming that Neptune does not hire the outside suppliet 2. How much profa wa Neptune eam assuming: a it produces and sells 21,000 units b. It does not produce any anits and instead outsources the producton of 21,000 unts to the outside supplier and then sells those units to its customers 3. Calculate the break-even point in unt saies assuming that Neptune plans to use as of its production capocty to produce the first 21,000 units that it seils and that it also commits to hinng the outside supger to produce up to 17,000 additional units. 4. Assume that Neptune plans to use all of its production copacity to produce the firct 21,000 unts that ir selts and that it also commits to hiling the outside supplier to produce up to 17,000 additonal units. a Whot total unit coles would Negtune need to achieve in order to equal the ptofit earned in requiement 20 ? b. What total unit soles would Neptune need to ochieve in order to attain a target profit of $17,500 per month? c. How much profs will Neptune eacn if 1 sells 38,000 units per month? d. How much profit will Neptune earn if it sells 38,000 unts per month and ogrees to poy ts marketing managerpe bonus of 20 cents for each unt sold above the break-even point from requitement 3 ? 5 it Neptune ounsources all production to the outside supplier, how much profit will the company earn if it sells 38,000 unas? \begin{tabular}{|l|l|l|} \hline 1. Break-even point in unit sales - without hining & 13,500 & units \\ \hline 2a. Proft if ptoduces and sells & & \\ \hline 2b. Profit if outsources production and sells & & \\ \hline 3. Break-even point in unit sales * hining & units \\ \hline 4a. Total unit sales & units \\ \hline 4b. Total unit sales to achieve a target Profit of $17,500 & units \\ \hline 4e. Net operating income & & \\ \hline 4d. Net operating income - bonus to marketing manager & & \\ \hline 5. Net operating income - fully outsourced & & \\ \hline \end{tabular}

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