These questions relate to the Integrated Analytics Case: Bene Petit. Select the appropriate eBook link to open the Case Overview, Case Background, and Part $3$: Managerial Decision Making.

The following table summarizes the operating results for Bene Petit's first year of operations:

$\backslash$table$[[\backslash$table$[[$Bene Petit$],[$First Year Operatin$]],\backslash$table$[[$Data:$]],,,],[$Customer Meals Sold,$\backslash$table$[[$Single $(1],[$serving$)]],\backslash$table$[[$Dual $(2],[$servings$)]],\backslash$table$[[$Family $(4],[$servings$)]],$Total$],[$Total Customer Servings,$3,000,5,000,12,000,20,000],[$Customer Orders $($Average $=4$ meals per order$),3,000$

$750,10,000,48,000,61,000],[$Number of Donated Meals $(1$ per customer meal$),3,000,\backslash$table$[[1,250]],3,000,5,000],[$Number of Donated Deliveries $(500$ meals per deli,$6,\backslash$table$[[5,000],[10]],\backslash$table$[[12,000]],\backslash$table$[[20,000]]]]$

Additional information about selling prices, variable costs, and fixed costs is summarized below:

The average sales price for customer meals is $$5$ per serving.

The average direct materials $($ingredients$)$ cost of customer meals is $$1$ per serving.

Direct labor costs average $$0\mathrm{.}75$ per customer meal.

Variable manufacturing overhead costs are applied at a rate equal to $60\%$ of direct labor.

The delivery expense for customer meals is $$2$ per customer order.

The incremental cost of producing the donated meals is $$1\mathrm{.}25$ per meal.

The delivery expense for donated meals is $$125$ per delivery to community partners.

The following fixed costs are allocated to customer meals based on total sales revenue:

Fixed manufacturing overhead costs are $$75,000$ per year.

Fixed selling expenses are $$29,000$ per $$ear$.$

Fixed administrative expenses are $$40,000$ per year.

The attached excel file shows a contribution margin income statement based on these starting assumptions.

You should return to this starting spreadsheet for each part of the case below.

Part $3$ CVP Analysis $($starting data$).x$ Is $x$

$2.$ Treat the following questions as independent scenarios. Use the starting spreadsheet to complete the following break$-$even analysis questions.

$1$

Required information

a$.$ How many single$-,$ dual$-$ and family$-$sized meals must be sold to break even?

$\backslash$table$[[$Single serving meal,$],[$Dual serving meal,$],[$Family size meal,$]]$

b$.$ How much is the total sales revenue at the break$-$even point?

Total sales revenue at the break$-$even point

c$.$ What was Bene Petit's margin of safety $($in total meals soid$)$ for the first year of operations?

Margin of safety

d$.$ How many meals will Bene Petit donate to the homeless at the break$-$even poont?