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: Additional information about selling prices, variable costs, and fixed costs is summarized below: $-$ The average sales price for customer meals is $\backslash (\backslash$$ $5\backslash )$ per serving. $-$ The average direct materials $($ingredients$)$ cost of customer meals is $\backslash (\backslash$$ $1\backslash )$ per serving. $-$ Direct labor costs average $\backslash (\backslash$$ $0\mathrm{.}75\backslash )$ per customer meal. $-$ Variable manufacturing overhead costs are applied at a rate equal to $\backslash (60\backslash \%\backslash )$ of direct labor. $-$ The delivery expense for customer meals is $\backslash (\backslash$$ $2\backslash )$ per customer order. $-$ The incremental cost of producing the donated meals is $\backslash (\backslash$$ $1\mathrm{.}25\backslash )$ per meal. $-$ The delivery expense for donated meals is $\backslash (\backslash$$ $125\backslash )$ per delivery to community partners. $-$ The following fixed costs are allocated to customer meals based on total sales revenue: $-$ Fixed manufacturing overhead costs are $\backslash (\backslash$$ $75,000\backslash )$ per year. $-$ Fixed selling expenses are $\backslash (\backslash$$ $29,000\backslash )$ per year. $-$ Fixed administrative expenses are $\backslash (\backslash$$ $40,000\backslash )$ per year. The attached excel file shows a contribution margin income statement based on these starting assumptions. You should return to this starting spreadsheet for each part of the case below$\mathrm{.}10.$ Bene Petit currently offers three meal sizes: single$-$serve, dual$-$serve, and family$-$size. Single$-$serve meals make up about $\backslash (5\backslash \%\backslash )$ of total sales revenue and have the lowest contribution margin of the three products. Taylor is trying to decide whether to eliminate singleserve meal kits but is unsure how it would affect profit and the number of meals donated to homeless families. The following additional details are available: $-$ The price of a single$-$serve meal is $\backslash (\backslash$$ $5\backslash ).-$ Variable manufacturing costs for customer meals are $\backslash (\backslash$$ $2\mathrm{.}20\backslash )$ per single$-$serve meal, $\backslash (\backslash$$ $3\mathrm{.}20\backslash )$ per dual$-$serve meals, and $\backslash (\backslash$$ $5\mathrm{.}20\backslash )$ per family$-$size meal. $-$ Variable manufacturing costs are $\backslash (\backslash$$ $1\mathrm{.}25\backslash )$ per donated meal. $-$ Variable delivery expenses for customer meals are $\backslash (\backslash$$ $2\backslash )$ per order and the average order size is $4$ meals per order. $-$ Delivery expenses for donated meals are $\backslash (\backslash$$ $125\backslash )$ for every $500$ meals delivered, or about $\backslash (\backslash$$ $0\mathrm{.}25\backslash )$ per donated meal. $-$ About $\backslash (\backslash$$ $500\backslash )$ in monthly advertising expenses could be saved if the single$-$serve product was eliminated. $-$ Taylor believes that about $\backslash (25\backslash \%\backslash )$ of single$-$serve customers would switch to dual$-$serve meals but would reduce their order size from $4$ meals per week to $2$ meals per week. a$.$ How much contribution margin will be lost on the $3,000$ single$-$serving meals that are eliminated? $($Ignore the increase in dual$-$serve meals for this question.$)$ b$.$ How much contribution margin will be gained from the single$-$serving customers who switch to dual$-$serve meals?c$.$ How much total fixed cost will be saved per year? d$.$ How would dropping the single$-$serve product line affect profit overall $($combining parts a$-$c above$)?$e$.$ How would dropping the single$-$serve product line affect the number of meals donated? f$.$ Should Taylor eliminate the single$-$serve meals from her product$/$service offering? Why or why not?