Workers In A Chocolate Factory Produce 100,000 Chocolate Bars Monthly On Four Shifts, Five Days For Each Shift With Eight Workers. All The Outputs Are Sold To The Retailer With A Wholesale Price Of $1.7 Per Bar. The Fixed Expense Includes Rental Charge $8,000, Salaries $10,000, And The Depreciation $4,000. The Variable Expense Is 40% Of The Sales

 

19. Workers in a chocolate factory produce 100,000 chocolate bars monthly on four shifts, five days for each shift with eight workers. All the outputs are sold to the retailer with a wholesale price of $1.7 per bar. The fixed expense includes rental charge $8,000, salaries $10,000, and the depreciation $4,000. The variable expense is 40% of the sales revenue. a. From the perspective of PROFIT, please compute the LABOR PRODUCTIVITY on a DAY basis. (6 marks) b. Please compute the factory's CONTRIBUTION MARGIN RATIO and the break-even points in UNITS. (9 marks) c. If the target profit of the factory is $100,000, how many units the factory must sell to achieve the target profit? (5 marks)