The Vanilla Miracle OHG dairy has specialized in the production of vanilla milk. Raw milk is purchased from regional farms for a fixed price of 41 cents per liter and heated to ultra-high temperature for a few seconds to increase its shelf life, before vanilla sugar is then added, which costs 3.8 per kilogram to purchase. The required amount of vanilla sugar is 50 grams per liter of vanilla milk. The vanilla miracle OHG produces 1 million liters of vanilla milk every year and sells it for 1.7 per liter. In production, wages of 76,000 are incurred and machines are required for which the annual time-dependent depreciation is 234,000. A flat rate of 24 cents per liter is charged for transport.

Note: If necessary, please round the results commercially to two decimal places.

a) Calculate the contribution margin for one liter of vanilla milk. (2 points)

The contribution margin for one liter of vanilla milk is

b) For charitable purposes, the vanilla milk should be offered to the local elementary school at the lowest possible price, but without realizing short-term losses. What price should be set? (2 points)

The minimum price for a liter of vanilla milk is .

c) What are the full manufacturing costs per piece? (2 points)

The production costs per liter are .

d) In the hope of increasing sales, the price for vanilla milk is to be reduced. Where is the lower price limit for the list price to be applied with an adequate calculation? Also take into account the desired profit markup of 15%. (2 points)

The lower price limit per liter of vanilla milk is with a reasonable calculation.