Cost Data for Scotts Candy Shop

Cost Category

Payment Basis

Price/Cost ($)

Sell Price
Rent
Salaries
Utilities
Insurance
Raw Materials
Labor

Per pound of cho.

Monthly
Weekly
Monthly
Quarterly
Per pound
Hourly

$15.00
$3,000.00
$2,500.00
$1,000.00
$1,200.00
$5.00
$10.00

a. How many pounds of chocolate candy must be sold ea

1,828

b.How many dollars in sales does this represent?

$27,420.00

c. What is the contribution margin for each pound of choc

$8.33

d.If the goal is to make $100,000 profit per month, how m

$207,420.00

Payment Basis

Monthly
Monthly
Monthly
Monthly
Per pound
Per pound

Price/Cost ($)

$3,000.00
$10,833.33
$1,000.00
$400.00
$5.00
$1.67

P
FC
VC
BEQ p/month
BE$ p/month
Contri. Margin
Desired profit
BE$ p/m DP

$15.00
$15,233.33
$6.67
1,828
$27,420.00
$8.33
$ 100,000.00
$ 207,420.00

olate candy must be sold each month in order to breakeven?

does this represent?

argin for each pound of chocolate sold?

,000 profit per month, how many pounds of chocolate must be sold?