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1. Sales visits 2. Product adjustments 3. Phone and email contacts . Promotion a

ID: 3144596 • Letter: 1

Question

1. Sales visits 2. Product adjustments 3. Phone and email contacts . Promotion and enterteinment evenss Number of events Activity Cost Driver Cost per Unit of Activity Number of vi: days Number of adjustments,500 Number of callsicontacts $1,200 150 1,500 Financial and activity data on the five customers follows (Sales and Gross Profit data in millions) Customer Sales Gross Profit Activity1 Activy 2 Activity 3 Activity 4 $17.00 12.00 3.00 4.00 106 2.40 130 36 10 0.80 19 10 250 139 5 10 $30.00 57.80 238 20 In addition to the above, the sales staff used the corporate jet at a cost of $800 per hour for trips to customers as follows: Customer#1 24 hours Customer #2 36 hours Customer #3 5 hours Customer #4 0 hours Customer #5 6 hours The total cost of operating the airplane is included in general and administrative expense; none is included in selling and customer support costs. a. Prepare a customer profitability analysis for Rogers Aeronautics that shows the gross profits less all expenses that can reasonably be assigned to the five customers. Enter figures as complete numbers (with all zeros). For example. 1 million is 1,000.000. Do not use rnegative signs with any answers. Round return on sales to one decimal place. (Ex: 10.496)

Explanation / Answer

a. Prepare a customer profitability analysis for Rogers Aeronautics that shows the gross profits less all expenses that can reasonably be assigned to the five customers.

Allocatiion of Sales and Support Activity to customer

b. Now assuming that the remaining general and administrative costs are assigned to the five customers based on relative sales dollars, calculate net profit for each customer

Figures in $ Customer 1 Customer 2 Customer 3 Customer 4 Customer 5 Total Sales 19,000,000 14,000,000     5,000,000    6,000,000      5,000,000     49,000,000 Cost of goods sold 15,200,000 11,200,000     4,000,000    4,800,000      4,000,000     39,200,000 Gross profit     3,800,000      2,800,000     1,000,000    1,200,000      1,000,000       9,800,000 Less expenses                      -   Sales commissions 5% of sales         950,000         700,000         250,000        300,000          250,000       2,450,000 Sales visits         127,200         156,000           62,400          40,800            19,200           405,600 Product adjustments           34,500            54,000           15,000             9,000              7,500           120,000 Phone and other remote contacts           33,000            53,100           27,000          20,700            15,600           149,400 Promotion and entertainment         123,000            99,000         111,000          27,000            15,000           375,000 Corporate jet expense @$800 per hour           19,200            28,800             4,000                    -                4,800             56,800 Total Expenses     1,286,900      1,090,900         469,400        397,500          312,100       3,556,800 Customer profitability     2,513,100      1,709,100         530,600        802,500          687,900       6,243,200 Customer return on sales % (Profit/sales*100)                13.2                12.2                10.6               13.4                 13.8