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Food Company is considering a modification to one of its main products next year

ID: 2373418 • Letter: F

Question

Food Company is considering a modification to one of its main products next year that would make it more attractive to customers. As a result, Food Company could increase the selling price by $2.96. However, fixed costs would increase to $15,390.

Financial information for the product for this year is as follows:


                                     Selling price:        $10.34

                                     Variable costs:     $3.30

                                      Fixed costs:         $10,600


At what unit sales level would Food Company be indifferent between modifying the product and not modifying it?

Explanation / Answer

Present contribution per unit = $7.04

Revised Contribution per unit = $10

Present fixed cost = $10600

Revised Present cost = $15390


At what unit sales level would Food Company be indifferent between modifying the product and not modifying it?

Indiiference Sales Unit = (15390-10600)/(10-7.04) = 1618.24 Unit