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February March Sales Revenue $25,000 $37,500 Cost of Goods Sold 10,000 15,000 Gr

ID: 2422129 • Letter: F

Question

February

March

Sales Revenue

$25,000

$37,500

Cost of Goods Sold

10,000

15,000

Gross Profit

15,000

22,500

Rent Expense

1,500

1,500

Wages Expense

3,500

5,000

Shipping Expense

1,250

1,875

Utilities Expense

750

750

Advertising Expense

750

875

Insurance Expense

400

400

Operating Income

$ 6,850

$12,100

Just after Ricardo completed an income projection for 1,200 stuffed mascots, his supplier called to inform him of a 20% increase in cost of goods sold (an increase from $10.00 per unit to $12.00 per unit), effective immediately. Ricardo knows that he cannot pass the entire increase on to his customers, but thinks he can pass on half of it while suffering only a 5% decrease in units sold. Should Ricardo respond to the increase in cost of goods sold with an increase in price? (Hint: Prepare two income statements; one with no increase in sales price and the other with the increase).

February

March

Sales Revenue

$25,000

$37,500

Cost of Goods Sold

10,000

15,000

Gross Profit

15,000

22,500

Rent Expense

1,500

1,500

Wages Expense

3,500

5,000

Shipping Expense

1,250

1,875

Utilities Expense

750

750

Advertising Expense

750

875

Insurance Expense

400

400

Operating Income

$ 6,850

$12,100

Explanation / Answer

Given: Ref February March Nomal Selling Price (Without Increase) = 1) 25000/1200 37500/1200 Selling Price Per One = 2)           20.83 31.25 New Selling Price is = 50% of Below 3i) 3) 1 1 Increase in Material Cost 3i) 2 2 Revised Selling Price (Old +Increase) 1)+3)           21.83           32.25 No of Units at Revised Selling Price 1200*95% 1140 1140 Revised Material Cost per Revised Units         13,680         13,680 Income Statement of Ricardo for Feb & March' Particulars Without Increase With Increase February March February March Sales Revenue         25,000         37,500         24,890         36,765 Cost of Goods Sold 10,000 15,000         13,680         13,680 Gross Profit 15,000 22,500 11,210 23,085 Rent Expense 1,500 1,500 1,500 1,500 Wages Expense 3,500 5,000 3,500 5,000 Shipping Expense 1,250 1,875 1,250 1,875 Utilities Expense 750 750 750 750 Advertising Expense 750 875 750 875 Insurance Expense 400 400 400 400 Operating Income           6,850         12,100           3,060         12,685 It is Not Recommonded for Increase in Price as his Gros Profits has been Decresed for 37,500 to 34,295