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Small Business Checklist 代寫

Introduction

Christopher works part time in his parents fruit and vegetable shop, and wishes to become more involved in the business and investigates the feasibility of selling gift baskets, containing fresh fruit and other products. By considering fixed and variable costs, and taxation implications, he plans to calculate the number of gift baskets to be sold in order to break-even, and to consider an appropriate sale price to determine the potential profit and therefore maximum income for himself for the first year of operation.
 
 
Mathematical Investigations, Analysis and Discussions
 
1.       Fixed costs may include: a portion of electricity, telephone, rental.
Variable costs may include: contents of the baskets (fruit, dried fruit, nuts, confectionary) and the basket and trimmings (ribbons, cellophane etc)
 
2.       Sale Price $30.00
Marginal Income  =  SP – VP
                                               $30 - $18
                                               $12
Breakeven number = fixed costs/ MP
                                           =3000/12
                                           = 250
                                           = 250 gift baskets per year.
 
Revenue = 250 x $30 = $7500
 
(Similar calculations for Sale Price of $40 and $50 should be shown)
 
Sale Price Variable Costs Fixed Costs Breakeven No. Revenue
$30 $18 $3000 250 $7500
$40 $26 $3000 214 $8600
$50 $29 $3000 143 $7150
 
3.       If Christopher were selling 3 different types of baskets as shown in the table above, the sales would be across all types in an unknown ratio. Therefore the only information he can deduce from the calculations for breakeven is that the number of baskets needed to be sold to breakeven would be somewhere between 143 and 250. The range of the number of baskets that is needed to be sold to breakeven is large and would therefore not be a good indicator to Christopher of the feasibility of his concept plan, ie if 143 baskets were sold of the$30 type, Christopher would not breakeven.
 
4.       Choosing the Regular basket with a sale price of $40, the sales income achieved to break-even is $8600 as calculated in Q2.
 
5.       To calculate the breakeven number for the Regular basket with Sale price of $40:
 
No of gift baskets Calculation Profit/Loss
0 0- 3000 -$3000
100 100x40-(100x26+3000) -$1600
200 200x40-(200x26+3000) -$200
300 300x40-(300x26+3000) $1200
400 400x40-(400x26+3000) $2600
500 500x40-(500x26+3000) $4000
 
        
         (This table could alternatively be calculated using a spreadsheet)
 

 
6.       For this scenario the breakeven number was calculated at 214 gift baskets, and from the graph, it can be seen that the profit line cuts the horizontal axis just above 200 baskets. This implies that Christopher needs to sell on average 4 baskets per week across the year. Due to peak times throughout the year eg Easter, Mother’s Day and Christmas, when he would expect increased sales, which would compensate for any slower sales weeks, Christopher believes that it is reasonable to assume that he could exceed this number of baskets and therefore make a profit.
Therefore the breakeven number calculated is a very achievable and realistic value.
 
7.       Christopher predicts that he will sell 800 gift baskets in his first year, which represents on average, 15 sales per week.
Profit = approximately $8200 (from the graph). Algebraic answer is $8200 as a check.
 
8.       Christopher’s taxable income is now $25000 + $8200 = $33200. This includes his part time wage from working in the fruit and vegetable shop part time and from the profit of the gift basket business.
 
Taxable income  =  $33200
Tax on $20000    = $ 2380
Tax on $13200    = $ 3960
Medicare levy    =  $   498
Total tax payable= $ 6838
 
9.       Christopher’s net income = $33200 - $6838
 = $26362
 
10.    The Regular basket is currently priced at $40, and there are approximately 800 sales of these baskets in a year. As shown this produces an income of $26362 annually for Christopher (including his part time income from working in the fruit and vegetable shop).
Assuming the variable and fixed costs remain the same, the effect of increasing and decreasing the sale price effects the break even number as shown in Table 1.

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