Provide a brief assessment as to whether either overseas manufacturing options should be used in the future. Use the calculations and figures within your worksheet to justify your answer.

1 Eliza Corp CVP Forecast for December, 2018 2 Dog Product USA Manufacturing Chinese Manufacturing Polish Manufacturing 260 180 4,500,000 3,500,000 200,000 4 Selling price per unit 5 Variable cost of goods sold per u $ 6 Fixed manufacturing costs 7 Fixed selling and admin costs$4,000,000 8 Units sold 9 10 Contribution margin-based income statement for Dec 2017 11 Dog product 12 Sales 13 Variable costs 14 Contribution margin 15 Fixed costs 16 Net income 17 18 Break even in units 19 Margin of safety 20 Operating leverage 21 22 Sales % increase-Revised NI 23 Sales % increase-Revised NI 24 | Sales % increase-Revised NI 260 160 8,000,000 260 150 $ 9,750,000 4,000,000 200,000 200,000 52,000,000 S 32,000,000 S 20,000,000 12,000,000 $8,000,000 52,000,000 36,000,000 16,000,000 8,000,000 8,000,000 $ 52,000,000 30,000,000 $ 22,000,000 $ 13,750,000 $ 8,250,000 120,000 40% 1.67 100,000 125,000 38% 1.60 50%; 2.00 50% $ 14,666,667 20%. $10,666,667 -50%. $ (6,666,667) 50%, $ 16,000,000 20%. $ 11,200,000 50% $ (8,000,000) 50%; $ 14,850,000 20%. $ 10,890,000 50% $ (6,600,000)