Project Details Ilustration of cocoa bean processing and opportunities Procedure cocoa bean processing division Processing and sales Sales The illustration is based on the following data: Unprocessed cocoa beans-price per 5,000 kg Roasting and refining costs resulting in chocolate liquor Yield of chocolate liquor Selling price of chocolate liquor per kilogram Cost of processing liquor into cocoa butter and cakes Yield of cocoa butter Yield of cocoa cakes Sales value of cocoa butter per kilogram Sales value of cocoa cakes per kilogram Cost of grinding cocoa cakes into powder and packaging Yield of cans of powdered baking cocoa Selling price per can of powdered baking cocoa $10,000 $6,500 80% $13.50 $5,300 53% 47% $16.00 $4.00 $6,500 6,800 $4.25 The final issue is the increasing cost of cocoa for production. Because of rising temperatures in cocoa-producing countries, it is predicted that many of Africa's cocoa production areas will be too hot to grow cocoa crops in the near future. Some farmers are already replacing their cocoa crops with palm oil or rubber. This will put upwards pressure on the price of cocoa if there are fewer suppliers To compensate for this, a cash requirements budget for the coming year would be useful. The information is below