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WellBeing Magazine (based in Sydney, Australia) is Australia's most respected natural health and lifestyle magazine. It publishes twelve (12) print/hardcopy magazines every year. With the

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WellBeing Magazine (based in Sydney, Australia) is Australia's most respected natural health and lifestyle magazine. It publishes twelve (12) print/hardcopy magazines every year. With the ever increasing cost of printing, WellBeing is considering closing down its print magazines and only selling ezine (e-magazines) online. WellBeing owns the printing department which employs 10 additional staff. The data relating to the two scenarios are as follows:Keep Print Only sell Online Publications Magazines Printing Cost per Magazine $5 Revenue per Magazine $12 $6 Expected Number of Magazines Sold 520 000 390 000 Total Cost per Magazine (feature writers, Editors $10 000 $10 000 etc.) Asset Value of Printer Resources & Materials $100 000 Cost to close down printing N/A $80 000 Number of employees 64 32 Waste per Magazine (printing cartridges, plastic etc.) 3 kg 0 kg Delivery time to customer (time issue is completed 10 days 1 day (includes to available for customer to read) (including uploading and printing and quality checks) delivery) Management at WellBeing need to decide whether to continue operating the Print Magazine or close it down and only sell online magazines

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