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OB1 Sabres Ltd has determined that product sales are not what they could be because they have unused capacity. As a result, the company is

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OB1 Sabres Ltd has determined that product sales are not what they could be because they have unused capacity. As a result, the company is considering adjusting its marketing strategy. At present, all sales to distributors are on a cash basis, but the competition offers credit terms. Similar credit terms for OB1 Sabres have been suggested. Research suggests that sales in the upcoming year would jump from $4.35 million annually to $5.6 million with credit terms of 3/10, net 30 . Furthermore, research estimates that 75 percent of the customers would take the discount and the remainder would pay on average on the 30th day. Inventory turnover would remain at 12 times a year. Cost of goods sold (variable costs) are 75 percent of gross sales. Bad debts are estimated to be 0.75 percent of credit sales. Credit department expenses would be $51,000 per year plus the salary of 2 individuals at $36,000 per year each. One of the staff would be reassigned from another division without affecting costs or productivity as that individual is currently redundant in that division. Merketing expenses are 4 percent of gross sales. Bank financing df working capital requirements is at 11 percent. a. Should OB1 Sabres Ltd adopt the proposed policy? Yes No b. Show the calculations. (Use 365 days in a year. Do not leave any empty spoces; input a " 0 " wherever required. Round the answers to the neorest whole dollor. Negative onswers and the volues to be deducted should be indicated by a minus sign. Enter. answers in whole dollor, not in million. Do not round intermediate calculotion.) A sales Present policy Nen policy A Contribution argin A Discount expense. prestent poitcy New policy bad debt expense. Present policy New poticy A Marketing expense Present pollicy Men policy Adninistrative expense (related to credit department) present policy New policy Investaent in accounts receivable Present poHcy their potfcy 75x of the customers 25x of the customers A. Opportunify benefit on Imvestnent in A/R Investient in inventory 5

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