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Mission Foods produces two flavors of tacos, chicken and fish, with the followin

ID: 2411787 • Letter: M

Question

Mission Foods produces two flavors of tacos, chicken and fish, with the following characteristics: Chicken Fish 4.60 selling price per s 3.70 taco Variable cost per taco Expected sales (tacos) 8,30 1.85 2.304.1 191,000 291,000 lReM) Fisk Chiken 29 l, 4.10 The total fixed costs for the company are $111,000. 145, 500 1 x,55 Required: a. What is the anticipated level of profits for the expected sales volumes? Profit 130,podo h. Aseuming that the product mix would be 45 percent chicken and 55 percent fish at the break-even po

Explanation / Answer

Answer- 1:

Calculation of anticipated level of profit for the expected sales volumes of Mission Foods:

Mission Food

Chicken

Fish

Total

Sales Revenue (Expected Sales * Price Per unit)

706700

1338600

2045300

Less: Variable Costs (Expected Sales * Variable Cost per unit)

-353350

-669300

-1022650

Contribution Margin

353350

669300

1022650

Less: Fixed Cost

-111000

Expected Profit

911650

Answer-2:

a) Schedule showing impact of providing 500 sandwiches in addition to regular sales on MTA’s profits:

MTA Sandwiches

Status Quo

Alternative 18,500 units

Difference

Sales Revenue

18000 * 3.25

58500

(18000*3.25) + (500*2.35)

59675

1175

Less: Variable Costs

        - Materials

18000*1.20

-21600

18500*1.20

-22200

-600

        - Labour

18000*0.20

-3600

18500*0.20

-3700

-100

        - Variable overhead

18000*0.20

-3600

18500*0.20

-3700

-100

Contribution Margin

29700

30075

375

Less: Fixed Cost

-16200

-16200

0

Net Profit

13500

13875

375

b) Lowest price at which MTA Sandwiches can fulfil the special order without reducing its current profits will be equal to variable cost required to deliver each sandwich:

= $ 1.20 (Material) + $ 0.20 (Labour) + $ 0.20 (Variable Overhead)

= $ 1.60 per sandwich

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Mission Food

Chicken

Fish

Total

Sales Revenue (Expected Sales * Price Per unit)

706700

1338600

2045300

Less: Variable Costs (Expected Sales * Variable Cost per unit)

-353350

-669300

-1022650

Contribution Margin

353350

669300

1022650

Less: Fixed Cost

-111000

Expected Profit

911650