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13-4 (Forecasting revenues using scenario analysis) Floating Homes, Inc. is a ma

ID: 2649665 • Letter: 1

Question

13-4

(Forecasting revenues using scenario analysis) Floating Homes, Inc. is a manufacturer of luxury pontoon and house boats that sell for $40,000 to $100,000. To estimate its revenues for the following year, Floating Homes divides its boat sales into three categories based on selling price (high, medium, and low) and estimates the number of units it expects to sell under three different economic scenarios. These scenarios include a recession (Scenario I), a continuation of current conditions in which the economy is level (Scenario II), and a strong economy (Scenario III). These estimates are given below:

Scenario I

Recession)

Scenario II (Level Economy)

Scenario III (Strong Economy)

Probability

25%  

                50%  

                 25%    

High-Priced Boats Category

Unit sales

50     

                 400  

                1,000    

Average price per unit

$90,000  

               $90,000  

               $90,000    

Medium-Priced Boats Category

Unit sales

100  

                   800                   

                 3,000    

Average price per unit

$70,000  

               $70,000  

                $70,000    

Low-Priced Boats Category

Unit sales  

     200  

                 1,500  

                  5,000    

Average price per unit

$50,000  

                $50,000  

                 $50,000    

Using these estimates, calculate the expected revenue for Floating Homes, Inc. for the following year.

Scenario I

Recession)

Scenario II (Level Economy)

Scenario III (Strong Economy)

Probability

25%  

                50%  

                 25%    

High-Priced Boats Category

Unit sales

50     

                 400  

                1,000    

Average price per unit

$90,000  

               $90,000  

               $90,000    

Medium-Priced Boats Category

Unit sales

100  

                   800                   

                 3,000    

Average price per unit

$70,000  

               $70,000  

                $70,000    

Low-Priced Boats Category

Unit sales  

     200  

                 1,500  

                  5,000    

Average price per unit

$50,000  

                $50,000  

                 $50,000    

Explanation / Answer

High-Priced Boats Category

Expected Unit sales = Probability at Scenario I Recession*Unit sales inScenario I Recession + Probability at Scenario II Level Economy* Unit sales inScenario III Level Economy+ Probability at Scenario III Strong Economy*Unit sales in Scenario III Strong Economy

Expected Unit sales = 25%*50 + 50%*400 + 25%*1000

Expected Unit sales = 462.50 Unit

Average price per unit = $ 90000

Sale Value = Expected Unit sales *Average price per unit

Sale Value = 462.50*90000

Sale Value = $ 41,625,000

Medium-Priced Boats Category

Expected Unit sales = Probability at Scenario I Recession*Unit sales inScenario I Recession   + Probability at Scenario II Level Economy* Unit sales inScenario III Level Economy+ Probability at Scenario III Strong Economy*Unit sales in Scenario III Strong Economy

Expected Unit sales = 25%*100 + 50%*800 + 25%*1000

Expected Unit sales = 675 Unit

Average price per unit = $ 70000

Sale Value = Expected Unit sales *Average price per unit

Sale Value = 675*70000

Sale Value = $ 47,250,000

Low-Priced Boats Category

Expected Unit sales = Probability at Scenario I Recession*Unit sales inScenario I Recession   + Probability at Scenario II Level Economy* Unit sales inScenario III Level Economy+ Probability at Scenario III Strong Economy*Unit sales in Scenario III Strong Economy

Expected Unit sales = 25%*200 + 50%*1500 + 25%*5000

Expected Unit sales = 2050 Unit

Average price per unit = $ 50000

Sale Value = Expected Unit sales *Average price per unit

Sale Value = 2050*50000

Sale Value = $ 102,500,000

The expected revenue for Floating Homes, Inc = Sale Value at High-Priced Boats Category +  Sale Value at Medium-Priced Boats Category +  Sale Value at Low-Priced Boats Category

The expected revenue for Floating Homes, Inc = 41625000 + 47250000 + 102500000

The expected revenue for Floating Homes, Inc = $ 191,375,000

Answer

The expected revenue for Floating Homes, Inc = $ 191,375,000

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