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Cherry Street Market reported the following information for the sales of their o

ID: 2435681 • Letter: C

Question

Cherry Street Market reported the following information for the sales of their only product, cherries sold by the pint:

Sales: Total = $31,500 (Per Unit = $4.50)
Variable expenses: Total = $9,450 (Per Unit = $1.35)
Contribution margin: Total = $22,050 (Per Unit = $3.15)
Total fixed expenses = $13,000
Net operating income = $9,050

Cherry Street would like to increase their selling price by 50 cents per unit, and feel that this will decrease sales volume by 10%. Should Cherry Street increase the price, and what will the effect be on net operating income?
Yes; $3,500 increase
Yes; $945 increase
No; no change
No; $945 decrease
please show work

Explanation / Answer

Yes; $3,500 increase
Yes; $945 increase
No; no change
No; $945 decrease

Units sold at $4.50 per unit   = $31,500 / $4.50 = 7,000 pints
After 10% increase units to be sold = 7,000 x 90% = 6,300 pints

Current contribution margin = $4.50 - $1.35 = $3.15
Revised contribution margin = $5.00 - $1.35 = $3.65

Total Contribution $3.65 X 6,300 pints    = $22,995
Less : Fixed cost                                       $13,000  
Net Revised Income                                      $9,995
Less: Current Net Income                              $9,050
Increase / (decrease)                                    $945
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