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Phyllis Jones is a Product Line Manager employed by the Richfield Adhesives. Confused, she contacted her boss the VP of Marketing and asked: Bob I'm

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Phyllis Jones is a Product Line Manager employed by the Richfield Adhesives. Confused, she contacted her boss the VP of Marketing and asked: "Bob I'm really confused on how to answer the questions that came up during the CEO's staff meeting yesterday." Bob asked, "what's the problem? Phyllis replied that the CEO wanted more detail on each of the products, specifically the break-even point for each of the major adhesive products and I'm having some trouble figuring it out." Bob's response was pretty straight forward: "I'm sure you can figure it out, and by the way, the follow up meeting is tomorrow at 9am, so let's meet for coffee at 8am to review your analysis." I've gotta run to a meeting, sorry!" Phyllis contacted the finance/accounting department and asked for cost details on the three major products included in her product line. The cost accountant provided the following data: Metal Nylon Velero Annual Sales Volume 200.000 400.000 100.000 Unit Sale Price $1.50 SD.85 $1.65 Variable Cost per unit 0.70 0.25 1.25 The total fixed costs for the year totaled $400,000 The market in which Richfield competes is elastic, such that price is a very important consideration to the buyer and the result Richfield would be very reluctant to increase prices since volumes would likely decline. In short, this is commodity-like product with limited opportunity for differentiation. Required: 1. What is the company's over-all break-even point in dollar sales? 2. The $400,000 of total fixed costs are distributed as follows: - $80,000 unique to the Metal product - S60,000 unique to the Nylon product - $20,000 unique to the Velcro product - The balance of $240,000 are considered common fixed costs that are only avoided if the company were to be dissolved. a. Given the information in item 2, what is the break- even in unit sales for each product? b. If Richfield were to sell exactly the break-even

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