The owner of El Granito de Caf has noticed the increase in customers, which is why he is considering expanding his sales capacity. For this, he will be forced to relocate his business in a larger structure. You are considering three locations, a location in the park, a location in a shopping center and another in the center of town. All of them have advantages and disadvantages. The owner wants to find a cheaper location but at the same time allows him to sell the expected volume of coffee, which is 7,000 cups per year.

The respective annual fixed costs for each location are $3,000.00; $5,000.00 and $4,500; and the variable costs are $0.80, $0.50, and $0.95 per unit, respectively.

1. Using the break-even method of analysis. Which location will be the most promising?

2. Which of the eight components of volume and income should the cafe owner take into account? Explain your answer.

El propietario de El granito de cafe, ha notado el aumento en clientes por lo que esta considerando ampliar su capacidad de venta. Para ello se vera obligado a relocalizar su negocio en una estructura mas grande. Esta considerando tres localizaciones, un local en el parque, un local en un centro comercial y otro en el centro del pueblo. Todos ellos tienen ventajas y desventajas. El propietario desea encontrar una localizacion mas economica pero que al mismo tiempo le permita vender el volumen esperado de cafe que es de 7000 tazas al ano. Los costos fijos anuales respectivos para cada lugar son de $3,000.00; $5,000.00 y $4,500; y los costos variables son de $0.80, $0.50 y $0.95 por unidad, respectivamente. 1. Utilizando el metodo de analisis del punto de equilibrio. Que localizacion sera la mas prometedora? 2. Cual de los ocho componentes de volumen e ingreso debe tomar en cuenta el dueno del cafe? Explica tu respuesta