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This is a short case analysis of a supermarket (under a dummy name) and how my group and I feel they could improve their sales penetration and overall profitability.
Submitted By: SHWETHA CK 16S548
Breeden Electronics Case Analysis
Introduction:
The case discusses the budget analysis of Breeden Electronics. The President, Herman Klein and Marlene Baer, the controller of Breeden Electronics need to meet the target of $21, set by their !arent com!any for the year 2. Products:
There are t"o !roducts manufactured by Breeden Electronics. They are# %1# Miniature &ignalling 'e(ice used for remote o!eration of garage doors. %2# &ignalling 'e(ice to turn on the lights inside home. Cost Analysis:
)ariable %ost !er *nit# Products
Parts
'irect +abour
&u!!lies
%1 %2
. ./
-. /.2
1.-12 1.0
Total )ariable %ost 1.-12 12.10
ied %ost !er Month# Manufacturing 3(erhead ied %osts &elling and 5dministrati(e %ost Total ied %ost
41 / 1-1
Total %ost 6 Total ied %ost 7 Total )ariable %ost Break Even Analysis:
5t brea89e(en !oint the total sales:re(enue of the com!any is e;ual to its cost:e!enses. The com!any does not ma8e any !rofit nor incur any loss. The formula to find the brea89e(en analysis# Breakeven Point = Fixed Costs / (Unit Selling Price !aria"le Costs#
Products %1 %2
*nit Price 2 2-
&elling
)ariable !er *nit 1.-12 12.10
%ost
Page 1 of 5 Shwetha CK 16S548!
*nit &elling Price 9 )ariable %osts <%1= *nit &elling Price 9 )ariable %osts <%2= Brea89e(en %ontribution atio for %1 and %2 Therefore, %ombined *nit %ontribution for %1 and %2
5t Brea89e(en Point, Total %ost 6 Total &ales T% 7 T)% 6 &ales T%
6 &ales @ T)%
T%
6 A
T%
6 n A*nit &elling Price 9 )ariable %osts
1-1
6 n <-.2=
n
6 1-1:-.2 6 /--> units
&ince the contribution ratio is 2#1, Brea89e(en !oint
6 <2?/-->= 7 /--> 6 $%&$'
Breakeven Sales
= FC ) !C
6 1-1 7 <2?/-->?1.-12= 7 ?12.10= 6 20-2>2
Brea89e(en !oint 6 1-1/ units Brea8 e(en sales 6 $20-2>2
Page 2 of 5 Shwetha CK 16S548!
igure# Brea8 E(en 5nalysis Cra!h
*evenue and Pro+it Analysis:
&ales to meet the target !rofit of $21 in the year 2# 5nnual Profit 6 21 Monthly !rofit 6 10 Total %ost 7 Profit
6 &ales
T% 7 T)% 7 Profit
6 &ales
T% 7 Profit
6 &ales @ T)%
T% 7 Profit
6 A
T% 7 Profit
6 n A*nit &elling Price 9 )ariable %osts
1-1 7 10
6 n <-.2=
n
6 1/>:-.2 6 /410 units
Do. of %1 *nits
6 2?/410 6 4>-/
Do. of %2 *nits
6 /410
&ales
6 Total %osts 7 Profit 6 T)% 7 T% 7 Profit
Page 3 of 5 Shwetha CK 16S548!
6 A-/?1.-12= 7 1-1 7 10 6 -4002.0 To attain the monthly targeted !rofit $10, &ales 6 $-4002 Therefore, 5nnual &ales to attain !rofit of $21 6 -4002?12 6 $-0102/
Conclusion:
rom the cost analysis, "e can see that the cost and selling Price of %2 is greater than %1. &ince a motoried garage door manufacturer has already agreed to buy 1 %1 units, the com!any has to increase the number of units of %1. %2 is a ne" !roduct and more e!ensi(e, hence the demand for %2 "ill be much lesser than %1. &o Breeden Electronics should su!!ly %1 more than %2 in the ratio 2#1.
