Statement showing profit as per ABC method of costing

Particulars	Total	Impulse segment	Yogart shop
Sales revenue	29850000	23880000	5970000
Less: Price promotion	4500000	3600000	900000
Net sales	25350000	20280000	5070000
COGS(ingred pkg &storing)	14250000	11400000	2850000
COGS(pick pack & shipping) pallets	300000	60000	240000
COGS(pick pack & shipping) Ind. Cases	2700000	2565000	135000
Total COGS	17250000	14025000	3225000
Gross margin	8100000	6255000	1845000
Less: Merchandising Expenses	1725000	1680000	45000
Less: Selling General & Admin exp	3900000	3861000	39000
Net income	2475000	714000	1761000

Particular	Segment
Most sales revenue	Impulse
Largest net income	Yogart

Please answer:

What changes would you suggest to help General Mills? Your answer should reflect something that you observed by looking at the profit/loss statement before and after the activity analysis. (Before is the picture and after is provided at the end with ABC analysis).

Colombo Sof-Serve Frozen Yogart Income Statement Category Line Total Impulse Segment | Yogart Shops Sales in Cases 1,500,000 200,000 300,000 Sales Revenue 2 Less: Price Promotions S 29850,000 4,500,000 23,880000 SS970,000 3,600,000 900,000 3 Net Sales (Line 1-2) 4 Less: Cost of Goods sold S 25350,000 20280,000 5,070,000 $ 17,250000 13,800,000 3,450,000 5 Gross Margin - Net Sales - COGS (Line 3-4) S 8,100,000 s 66,480,000 6 Less: Merchandising Expenses 1,725,000 1.80,000 7 Less: Selling General & Admin. Expenses 1,185,000 948,000 8 Net Income (Line 7-8-9) s 19000 Es ,152.000 $1,620,000 345,000 237,000 1018,000 ACTIVITY BASED COSTING ANALYSIS Colombo Soft-serve Frozen Yogart Income Statement Cost Category cost Diet Yogart Shops Pe Impulse Yogart Segment Shops Total Impulse Segment Driver Quantity Quantity Quantity Tota * Sales in Cases .200,000 Sales Revenue $ 29,850,000 4500,000 23,880000 $ 5,970,000 2 Less: Price Promotions 3,600000 3 Net Sales (Line 1-2) 4 COGS (ingred, pkg. & storing) 5 coGs (pick pack & shipping) Pallets 6 COGs (pick pack & shipping) Ind. Cases Total Cost of goods Sold (Line 4+5+ 6) 8 Gross Margin - Net Sales - COGS (Line 3 -7) 9 LessMerchandising Expenses 10 Less: SellingGeneral & Admin. Expenses 11 Net Income (Line 8 - 9 - 10) S 25350000ES 20,280,000 SS070,000 S 14,250,000 causess9.50 300,000 M Pallets 75 per pellet 2,700,000 200,000 800 3,200 4000 900,000 D Times of time on 16 Loans 2A175,000