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Raner, Harris, & Chan is a consulting firm that specializes in information syste

ID: 2451843 • Letter: R

Question

Raner, Harris, & Chan is a consulting firm that specializes in information systems for medical and dental clinics. The firm has two offices--one in Chicago and one in Minneapolis. The firm classifies the direct costs of consulting jobs as variable costs. Assume that Minneapolis' sales by major market are: The company would like to initiate an intensive advertising campaign in one of the two market segments during the next month. The campaign would cost $5,600. Marketing studies indicate that such a campaign would increase sales in the Medical market by $49,000 or increase sales in the Dental market by $42,000. Calculate the increased segment margin. In which of the markets would you recommend that the company focus its advertising campaign?

Explanation / Answer

Increase in margin:

As the increase in net margin is more in case of dental, so the company should focus on dental market for advertising compaign.

Medical Dental Sales          280,000          140,000 variable expenses          182,000 65%            70,000 50% contribution margin            98,000            70,000 traceable fixed expenses            14,000            36,400 market segment margin            84,000 30%            33,600 24% New Scenario Medical Dental Sales          329,000          182,000 variable expenses          213,850 65%            91,000 50% contribution margin          115,150 35%            91,000 50% traceable fixed expenses            19,600            42,000 market segment margin            95,550 29%            49,000 27%