1. The following information on one product line has been collected from the Kanthal 90 account management system.
   1. The firm expects 10,000 orders of the product.
   2. Volume related manufacturing cost of goods sold is calculated to be 50% of sales value.
   3. Volume related SG&A costs are estimated to be 10% of manufacturing cost of goods sold.
   4. Total S&A order costs are estimated to be $4,000,000
   5. Manufacturing costs for non-stocked orders is $200 per order.

You are provided with the following information on six customer orders:

Customer	Total Sales	Number of orders	Orders for Stocked goods	Orders for non-stocked goods
A	100,000	40	30	10
B	100,000	60	10	50
C	10,000	10	5	5
D	10,000	10	2	8
E	1,000	1	0	1
F	1,000	1	1	0

Calculate the operating profit per order. What is the operating profit as a percentage of sales? For simplicity, set up a template like the following:

	Cust A	Cust B	Cust C	Cust D	Cust E
Revenue
Manufacturing Volume costs
SG&A Volume related costs
Margin on volume costs
Order Costs
Non-stocked costs
Operating Profit
Profit per order
Profit as a percentage of sales