Part 1: Based on the data presented in the Unit VII Spreadsheet Template in Excel (CM Breakeven tab):

• Calculate the contribution margin (CM) for each of the three products sold at the cookie business.
• Calculate the weighted average CM.
• Calculate the breakeven point.

Complete calculations by filling in the highlighted cells, and embed a copy of the completed spreadsheet into this report. Discuss the results based on your calculations as far as which type of cookie you think is the most profitable, which has the highest CM, etc.

Part 2: Based on the data presented in the Unit VII Spreadsheet Template in Excel (Full Variable tab), complete the calculations listed below.

• Calculate the value of ending inventory under full or absorption costing.
• Calculate the value of ending inventory under variable costing.

Complete calculations by filling in the highlighted cells, and embed a copy of the completed spreadsheet into this report. Discuss the results, and comment on which method you think is more helpful to managers and why.

Part 3: Based on the data presented in the Unit VII Spreadsheet Template in Excel (Special Order tab), calculate the net increase or decrease in profit if they take the special order.

Complete calculations by filling in the highlighted cells, and embed a copy of the completed spreadsheet into this report. Discuss the results and comment on if you think the cookie business should take on this special order of cookies for a wedding. Business has been slow the last few months, and the offer is less than the usual selling price for the cookies.

As part of your discussion, include both quantitative (based on the numbers) and qualitative (not based on numbers) factors that would go into the decision to take on the special order.

Part 4: Based on the data presented in the Unit VII Spreadsheet Template in Excel (IRR tab), calculate the internal rate of return (IRR) for the new equipment purchase.

Complete calculations by filling in the highlighted cells, and embed a copy of the completed spreadsheet into this report. Note: the PV Annuity table is provided for you. Discuss if you think the cookie business should accept or reject the purchase of the new equipment and why.

Additional information has come to your attention regarding the equipment purchase. One of the partner's brother owns the company that sells the equipment and insists the equipment is needed. Discuss any ethical concerns you see with this type of transaction.

Part 5: Based on the data presented in the Unit VII Spreadsheet Template in Excel (Cash Budget tab), calculate the cash receipts for the first quarter of this year.

Complete calculations by filling in the highlighted cells, and embed a copy of the completed spreadsheet into this report. Discuss your observations about the way cash is collected if the company needs $150,000 per month for expenses.

Part 6: Based on the data presented in the Unit VII Spreadsheet Template in Excel (Variances tab), complete the following calculations.

• Calculate the material variances.
• Calculate the labor variances.

Complete calculations by fillingin thehighlighted cells, and embed a copy of the completed spreadsheet into this report. Discuss your observations about the variances and ways to plan to improve any of the variances.

Conclusion and Recommendations

Summarize the key observations that you have made about the cookie business based on the calculations you have performed, and present any future recommendations.

Be sure to use APA formatting throughout, and reach out to the Writing Center or the Library for assistance with research, writing, and formatting. Include at least two resources from the CSU Online Library in your report.

Resources

Unit VIII PowerPoint Presentation

• Weight: 7% of course grade
• Grading Rubric

Instructions

Cookie Business Final Presentation

Now that you have completed running some calculations for the cookie business in Unit VII, you will present your findings.

The learning objectives of this project allow you to apply accounting concepts and standards to the creation of accounting information and reports.

Using your final project from Unit VII as a guide, create an eight- to ten-slide PowerPoint presentation. In this presentation, you want to summarize what you found and discuss how you think these findings will help you make better business decisions. In addition, provide future recommendations for the cookie business based on your report findings.

Your presentation slides should be somewhat simple (incomplete sentences, bullets, etc.) with appropriate graphics or images. You must add content to your presentation (completed sentences) through either the notes feature in PowerPoint or by creating a video of you presenting your presentation, uploading your video to YouTube, and sharing the link to your video on the first or second slide of your presentation.