Impact of Price Reduction on Monitor Manufacturer’s Profitability

QUESTION

A company that manufactures monitors has fixed costs of $84,500 per annum. The variable costs are 32% of sales and the profit is $58,500. When the selling price was reduced by 15%, the sales volume increased by 20%.

a. What was the original sales revenue? $0.00 Round to the nearest cent

b. What were the original variable costs? $0.00 Round to the nearest cent c.

What is the new sales revenue? $0.00 Round to the nearest cent d. What are the new variable costs? $0.00 Round to the nearest cent

e. What is the amount of change in net income? $0.00 Round to the nearest cent. Use a negative sign to represent a loss

ANSWER

Impact of Price Reduction on Monitor Manufacturer’s Profitability

Introduction

In the dynamic landscape of business, pricing strategies play a crucial role in determining a company’s financial health and profitability. This essay explores the effects of a 15% reduction in selling price on a monitor manufacturing company’s financials, considering changes in sales volume, revenue, variable costs, and net income.

Background

The company in focus has a fixed cost of $84,500 per year. Variable costs account for 32% of sales, and the company’s profit stands at $58,500. The intriguing aspect here is the impact of a 15% reduction in the selling price, which led to a remarkable 20% increase in sales volume.

Analysis

Original Sales Revenue

Let’s denote the original sales revenue as ‘S’. We are given that the profit is $58,500, which can be expressed as:

Profit = Sales Revenue – Total Costs $58,500 = S – (Fixed Costs + Variable Costs)

Given that fixed costs are $84,500 and variable costs are 32% of sales, we can write the equation as:

$58,500 = S – ($84,500 + 0.32S)

Solving for S:

$58,500 = 0.68S – $84,500 0.68S = $143,000 S = $143,000 / 0.68 ≈ $210,294.12

Therefore, the original sales revenue was approximately $210,294.12.

Original Variable Costs

Original variable costs can be calculated using the equation for variable costs:

Variable Costs = 0.32 * Original Sales Revenue Variable Costs = 0.32 * $210,294.12 ≈ $67,294.12

 New Sales Revenue

With a 15% reduction in the selling price and a subsequent 20% increase in sales volume, the new sales revenue can be calculated by applying these changes to the original sales revenue:

New Sales Revenue = Original Sales Revenue * (1 – 0.15) * (1 + 0.20) New Sales Revenue = $210,294.12 * 0.85 * 1.20 ≈ $179,760.47

New Variable Costs

The new variable costs can be calculated in the same manner as the original variable costs, using the new sales revenue:

New Variable Costs = 0.32 * New Sales Revenue New Variable Costs = 0.32 * $179,760.47 ≈ $57,552.15

 Change in Net Income

Net income is the difference between revenue and total costs:

Original Net Income = Original Sales Revenue – (Fixed Costs + Original Variable Costs) Original Net Income = $210,294.12 – ($84,500 + $67,294.12) ≈ $58,500

New Net Income = New Sales Revenue – (Fixed Costs + New Variable Costs) New Net Income = $179,760.47 – ($84,500 + $57,552.15) ≈ $37,708.32

Change in Net Income = New Net Income – Original Net Income Change in Net Income = $37,708.32 – $58,500 ≈ -$20,791.68

Conclusion In conclusion, the analysis of the monitor manufacturing company’s financials reveals that the 15% reduction in the selling price, coupled with a 20% increase in sales volume, led to a significant change in its financial landscape. The original sales revenue, variable costs, new sales revenue, new variable costs, and the change in net income have been calculated and analyzed. It is evident that the company experienced a decrease in net income of approximately -$20,791.68, showcasing the intricate interplay between pricing strategies, sales volume, and overall profitability in the business realm.

 

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