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Marios Deli is a local deli and they sell a combination of hoagies and club sand

ID: 2492368 • Letter: M

Question

Marios Deli is a local deli and they sell a combination of hoagies and club sandwiches per month. Italian hoagies, paninis, and turkey/bacon clubs are the best sellers. Stephanie is trying to estimate her costs at different operating levels. Complete the following sensitivity table of total and per unit costs using the costs provided. Calculate the “per unit” costs to 3 decimal places. Use the format in the Excel template file. The three levels of sandwich sales: 1,000; 1,500; 2,000 Fixed costs per week = $3,000 Variable costs per sandwich = $1.80

Explanation / Answer

EXCEL SHEET

___________________________________________________________________________________________  

        A                                                                         B                              C                           D                               

____________________________________________________________________________________________

1. Sales                                                                   1,000                        1,500                       2,000                        

2. FIXED COST                                                       3,000                        3,000                       3,000                      

3. VARIALE COST PER UNIT                                   1.80                          1.80                         1.80                                                                        

4. COST PER UNIT                                                  4.80                          3.80                         3.30                     

For 1,000 units sold; applying the formula ie. (FIXED COST/UNITS SOLD) + VARIABLE COST PER UNIT = (B2/B1) + B3=$4.80

For 1,500 units sold, the formula is ( FIXED COST/UNTS SOLD) + VARIABLE COST PER UNIT = (C2/C1)+C3= $3.80

For 2,000 units sold, the formual is (FIXED COST/UNITS SOLD) + VARIABLE COST PER UNIT = (D2/D1)+D3 = $3.30

Total cost of 1,000 units = UNITS SOLD X COST PER UNIT = B1 * B4 = $4,800

Total cost of 1,500 units = UNITS SOLD X COST PER UNIT = C1 * C4 = $5,700

Total cost of 2,000 units = UNITS SOLD X COST PER UNIT = D1*D4 = $6,600

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