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1. The management of Kozloff Corporation is considering introducing a new produc

ID: 2497750 • Letter: 1

Question

1. The management of Kozloff Corporation is considering introducing a new product--a compact barbecue. At a selling price of $74 per unit, management projects sales of 80,000 units. Launching the barbecue as a new product would require an investment of $800,000. The desired return on investment is 14%. The target cost per barbecue is closest to:

A.

$84.36

B.

$82.76

C.

$72.60

D.

$74.00

2.A new product, an automated crepe maker, is being introduced at Laguna Corporation. At a selling price of $52 per unit, management projects sales of 90,000 units. Launching the crepe maker as a new product would require an investment of $200,000. The desired return on investment is 15%. The target cost per crepe maker is closest to:

A.

$59.80


B.

$52.00


C.

$59.42


D.

$51.67

Explanation / Answer

1)Investment = $8,00,000

Target Profit = The desired return on investment

Target Profit = 14% of $800,000

=$112,000

..

Target Sales = 80,000*74

=$59,20,000

..

Therefore ,Target COst = Target Sales - Target Profit

= 59,20,000 - 112,000

= 58,08,000

..

Taget Cost per unit = 58,08,000/80,000

=$72.60 ...Option -C is the Correct answer.

..

..

2)Investment = $2,00,000

Target Profit = The desired return on investment

Target Profit = 15% of $200,000

=$30,000

..

Target Sales = 90,000*52

=$46,80,000

..

Therefore ,Target COst = Target Sales - Target Profit

= 46,80,000 - 30,000

= 46,50,000

..

Taget Cost per unit = 46,50,000/90,000

=$51.67 ...Option -D is the Correct answer.