The J Walker company is a company that is responsible for making alcoholic beverages based on combinations of malt. It produces 4 types of drinks: JW Red, JW Black, JW Green and JW Gold. Your operating expenses are set at $ 18,000 / month. The organization has an allocation base based on production volume which corresponds to 6,000 per year. The production of the period was 3,500 units in the year. The direct cost of JW Red is $ 230, JW Black is $ 300, JW Green is $ 250 and JW Gold is $ 400. At the end of the previous period they had a very high demand so they were in stock out. J Walker has fixed and administrative expenses which correspond to $ 35,000 per year and a variable concept for promotion schemes that amount to $ 15 / und. The income tax corresponds to 30%. You are told that the earnings at the end of the period using TPT Accounting of $ 200,000. The company follows a production ratio of 4: 1: 1: 1, where the product that led the sale in the period was JW Rojo. However, they only sold 40% of what was produced. The company lost the price list for its products. You only know the price of JW Red is $ 200 less than JW Green and the price of JW Black is $ 100 more than JW Red. The JW Dorado is priced at $ 600.

a) What was the sale price of the Red, Black and Green JW for this to be given of $ 500,000?

b) If the company has an ICR of 10% of the ending inventory and it is told that its fixed assets correspond to $ 425,000, how much is the ROI?