The Apple Inc. is using BSC for strategy implementation. The two main financial goals are ROI $22\%$ and decrease in overall variable cost ratio for $10\%.$ In the management contract it stands that you have right to $25\%$ of any RI earned or $2\%$ value in shareholder equity. Sales mix follows the pattern of $3$:$1$ in favour of product A$.$ Our strategy shows a need for increase in customer satisfaction for, at least $5\%.$ Shrinkage costs may reach $ $5000.$ Our max output B is $3200$ units. Target price for B is $$342.$ Average operating assets value is $$340000$ and liability value is $ $280000.$ Total manufacturing overhead costs were estimated on annual base to $$350\mathrm{.}000.$ Machine hours are used as an allocation base for the costs related with set$-$ups. Direct labour hours are used as an allocation base for distribution of the costs related to material handling and quality control hours for distribution of the costs related to quality control. A direct labour hour cost is $ $14$ and QC hour cost is $15$$$.$ The fixed expenses annual value is $ $550\mathrm{.}000.$ QA $=7500.$ Recommended market SPPU A is $$75.$ B is a last year product and price has been formed based on CMR of $45\%.$ Material cost on the market is budgeted on $$5$ per kg$\mathrm{.}1)$Custumer satisfaction level should increase for $1\%$ for each $5\%$ increase in QC time $($up to double$).$ For each $1\%$ increase in customer satisfaction we can expect increase in product sales for $1\mathrm{.}25\%2)$Compute the minimum selling price per unit B necessary to achieve the target ROI if SPPU A remains $$75.3)$How many units $($A&B$)$ must be sold to break even or earn required rate of return? $4)$If income tax is $20\%$ and WACC is $8\%,$ calculate EVA and ROS $5)$We can change our material supplier and decrease material cost for $10\%$ but increase direct labour time needed per unit for $4\%.6)$If we place sales department on commision $($$$2$ per product A and $$3$ per product B$),$ we may decrease $$65000$ of fixed costs. $7)$Last month we purchased $6200$ kg of material for $ $32550$ and used $3200$ kg in production of $1050$ units A$.$ Calculate variance$($s$).8)$What is the best option if we were to max or residual income value. For product a labour hours are $1,2$ machine hourse are $2,$ QC hours are $0,8$ and material $($kg$)$ is $3.$ Product b labor hours are $2,5,$ machine hours are $3,$ QC hours are $2$ and material $($kg$)$ is $22,67.$ Costs relating to set$-$ups are $30\%,$ costs relating to materials handling are $25\%,$ and costs relating to quality control are $45\%.$ Total production overhead is $100\%.$