Brand Size oz Form Retail Price per oz

Skintimate (SC Johnson) 7 Gel 2.79 0.4

Skintimate (SC Johnson) 10 Cream 2.79 0.28
Satincare (Gillette) 7 Gel 2.99 0.43
Soft Shave (Whites Labs) 9 Lotion 1.82 0.2
Aveeno Therapeutic (SC Johnson) 7 Gel 3.99 0.57
Inverness (Inverness) 6 Gel 6.95 1.16
Soft & Silky Tube (Ms-Tique) 5.5 Gel 3.95 0.72
*Soft & Silky Aerosol 5.5 oz (Ms-Tique) 5.5 Gel 3.5 0.64
*Soft & Silky Aerosol 10 oz (Ms-Tique) 10 Gel 4.25 0.43
*- Proposed new product
 Income Statement
for
Soft and Silky Shaving Gel

2005 2006 Loss (0.32% decrease)

Sales 3,724,000.00 3,712,083.00 $ 11,917.00
COGS 784,000.00 781,491.20 $ 2,508.80
Gross Profit 2,940,000.00 2,930,591.80 $ 9,408.20
$ -
Assignable Costs $ -
Advertising and Prom 1,154,540.00 1,154,540.00 $ -
Overhead and Admin 421,560.00 421,560.00 $ -
$ -
Brand Contribution 2,940,000.00 2,930,592.00 $ 9,408.00
Ounces Sold 10,779,889.61 10,745,504.00 $ 34,385.61
 Contribution per Soft and Silky Shaving Gel Three designs

Types 5.5 OZ TUBE 5.5 OZ AEROSOL 10 OZ AEROSOL

Retail price $ 3.95 $ 3.50 $ 4.25
Retail margin 40% $ 1.58 $ 1.40 $ 1.70
Price to retail $ 2.37 $ 2.10 $ 2.55
Jack Robber margin 20% $ 0.47 $ 0.42 $ 0.51
price to Jack Robber $ 1.90 $ 1.68 $ 2.04
Unit COGS $ 0.40 $ 0.24 $ 0.29
Contribution per unit $ 1.50 $ 1.44 $ 1.75
Contribution per ounce $ 0.273 $ 0.262 $ 0.175
Organisations unit VC:
COGS/Number of units sold
0.40
 5.5 oz. Aerosol
"Do Nothing"
Low Estimate High Estimate
Tubes Units sold 1,953,668.00 1,563,636 1,527,273
Aerosol Units sold - 444,577 517,304
Unit Price Tube 1.90 1.90 1.90
Unit Price Aerosol - 1.68 1.68
Sales Tube 3,711,969.20 2,970,909 2,901,818
Sales Aerosol - 746,890 869,071
Total Sales 3,711,969.20 3,717,798.60 3,770,889.51
COGS Tube 781,467.20 625,454.55 610,909.09
COGS Aerosol - 106,698.50 124,153.05
COGS Total 781,467.20 732,153.05 735,062.14
Gross Profit 2,930,502 2,985,645.56 3,035,827.37
Total Fixed Costs 1,576,100 1,576,100 1,576,100
Brand Contribution 1,354,402 1,409,545.56 1,459,727.37
 10 oz. Aerosol
Low Estimate High Estimate
1,636,363.64 1,745,454.55
254,517 264,517
1.90 1.90
2.04 2.04
3,109,091 3,316,364
519,215 539,615
3,628,306.41 3,855,979.13
654,545.45 698,181.82
73,810.05 76,710.05
728,355.50 774,891.86
2,899,950.90 3,081,087.27
1,576,100 1,576,100
1,323,850.90 1,504,987.27