The price of chocolate had been predicted to increase rapidly beginning in late 2013 and continue into 2014, according to theWall Street Journal.The price increase is due to multiple factors, including a shortage of cocoa beans and an increase in demand by consumers.

Although the demand for all chocolate has been increasing, consumer tastes have been gradually shifting towards dark chocolate because of itspurported health benefits.Dark chocolate uses more cocoa beans per ounce than milk chocolate.

So what does the predicted price increase mean for companies that use chocolate and/or cocoa beans?

Questions

2.Hershey's Special Dark Mildly Sweet Chocolate BarandHershey's Milk Chocolate with Almonds Barboth weigh 1.45 ounces.Which bar's variances are more likely to be impacted by the increase in the cost of chocolate? Explain your reasoning.

here is a link of the question source

https://accountingintheheadlines.com/2013/10/15/how-will-the-increasing-cost-of-chocolate-impact-hersheys-variances/