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Question: Calculate the net impact (margin) if no discount is allowed using 2014/2015 fiscal year revenue and COGS.This assumes that revenue will increase by approximately 8%; COGS is 78.8% of revenue with no change in the future.

Requirements:

PART A - Appendix D In Millions Existing Revenue (2014/15) Existing COGS (78.8% of existing revenue) Increase in Revenue by 8% Less: COGS (78.8% increased revenue) Margin EXHIBIT 5: SUMMARY OF JBS INCOME STATEMENTS, 2010-2015 (IN