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Wizard Corporation has analyzed their customer and order handling data for the p

ID: 2653857 • Letter: W

Question

Wizard Corporation has analyzed their customer and order handling data for the past year and has determined the following costs:

Order processing cost per order

$7

Additional costs if order must be expedited (rushed)

$9.00

Customer technical support calls (per call)

$12

Relationship management costs (per customer per year)

$1200

In addition to these costs, product costs amount to 75% of revenue

In the prior year, Wizard had the following experience with one of its customers, Chester Company:

Sales

$15,500

Number of orders

160

Proportion of orders marked rush

.70

Calls to technical support

80

Required:

Calculate the profitability of the Chester Company account.

Wizard Corporation has analyzed their customer and order handling data for the past year and has determined the following costs:

Order processing cost per order

$7

Additional costs if order must be expedited (rushed)

$9.00

Customer technical support calls (per call)

$12

Relationship management costs (per customer per year)

$1200

In addition to these costs, product costs amount to 75% of revenue

In the prior year, Wizard had the following experience with one of its customers, Chester Company:

Sales

$15,500

Number of orders

160

Proportion of orders marked rush

.70

Calls to technical support

80

Explanation / Answer

Profitability statement is as below:

Particulars

Amount

Sales

$15,500

Less: Costs:

          Product cost ($15,500 × 75%)

$11,625

          Order processing cost ($7 × 160)

$1,120

          Additional cost ($9 × 0.70 × 160)

$1,008

          Customers technical ($12 × 80)

$960

          Relationship management cost

$1,200

          Total cost

$15,913

Profit or net income

-$413

The profit is negative. It indicates loss.

Particulars

Amount

Sales

$15,500

Less: Costs:

          Product cost ($15,500 × 75%)

$11,625

          Order processing cost ($7 × 160)

$1,120

          Additional cost ($9 × 0.70 × 160)

$1,008

          Customers technical ($12 × 80)

$960

          Relationship management cost

$1,200

          Total cost

$15,913

Profit or net income

-$413

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