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I just need help with question 3, please. ABC company has a cost of goods of 60%

ID: 2772466 • Letter: I

Question

I just need help with question 3, please.

ABC company has a cost of goods of 60% of the selling price of its products. It has $250,000 in fixed overhead for administrative expenses, rent and salaries. In addition, it spends 18% of every sales dollar on marketing.

1) What is the company’s break-even point? I got $ 595,238.10

In order to start the business the owner got an investor to put up $500,000. The owner wants to pay back the investor out of profits, using 30% of the pre-tax profits to pay the investor, and he has guaranteed the investor he will get back $750,000.

2) How long will it take to pay back the investor, if sales in year one are $2 million, and sales increase 15% each year. (It is assumed that fixed expenses will increase each year at the rate of infllation or about 2%)

Payback period= 2 years, 2 months, 17 days

3) Based purely on the financial return, and not factoring risk (think about this), would the investor have been better off loaning the company $500,000 at 10% interest, to be paid back over ten years at $50,000 per year in principle plus interest, or agreeing to be paid out of profits each year at the rate of 30% of profits?

For the above answers there is no need to take into account or to use Net Present Value concepts.

Explanation / Answer

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Total Sales              2,000,000     2,300,000                           2,645,000          3,041,750          3,498,013          4,022,714          4,626,122          5,320,040          6,118,046          7,035,753 COGS              1,200,000     1,380,000                           1,587,000          1,825,050          2,098,808          2,413,629          2,775,673          3,192,024          3,670,827          4,221,452 Sales Expense                  360,000        414,000                              476,100              547,515              629,642              724,089              832,702              957,607          1,101,248          1,266,435 Fixed expenses                  250,000        255,000                              260,100              265,302              270,608              276,020              281,541              287,171              292,915              298,773 Pretax Profit                  190,000        251,000                              321,800              403,883              498,955              608,977              736,206              883,237          1,053,055          1,249,092 Option 1 Return to investor @30% pretax profit                    57,000           75,300                                 96,540              121,165              149,686              182,693              220,862              264,971              315,917              374,728    1,858,862 Option 2 Loan balance from Investor                  500,000        450,000                              400,000              350,000              300,000              250,000              200,000              150,000              100,000                50,000 Principal repayment                    50,000           50,000                                 50,000                50,000                50,000                50,000                50,000                50,000                50,000                50,000 Interest paid to Investor @10%                    50,000           45,000                                 40,000                35,000                30,000                25,000                20,000                15,000                10,000                  5,000 Total return to investor                  100,000           95,000                                 90,000                85,000                80,000                75,000                70,000                65,000                60,000                55,000       775,000 If the investor is paid back $750,000 in the first option of 30% pretax profit pay off , then the second option of lending @10% interest and $50000 principal pay back for 10 yrs is better as the total return comes to $775,000 in 10 years