Sales Price 300

Variable Production and Shipping Costs

capacity annual fixed
north east south west cost
France 100 110 105 100 50 $ 1,000.00
Hot & Cold Germany 95 105 110 105 50 $ 1,000.00
Finland 90 100 115 110 40 $ 850.00
Demand 30 20 20 35
U.K 105 120 110 90 50 $ 1,000.00
Caldofreddo
Italy 110 105 90 115 60 $ 1,150.00
Demand 15 20 30 20
Total Demand 45 40 50 55

Quantitiy Shipped (million units)

Leftover
North East South West Capacity Annual Cost
France 0 0 20 30 0.0 $ 6,100.00
Hot&Cold Germany 8 2 0 5 35.0 $ 2,497.22
Finland 22 18 0 0 0.0 $ 4,627.78
Leftover Demand 0 0 0 0
Total Minimum Cost $ 13,225.00
 Tax Rate

0.25
0.25
0.3

0.2
0.35

Annual Profit After Tax Profit

$ 8,900.00 $ 6,675.00
$ 2,002.78 $ 1,502.08
$ 7,372.22 $ 5,160.56

$ 13,337.64
 Sales Price 300
Variable Production and Shipping Costs
capacity annual fixed
north east south west cost
France 100 110 105 100 50 $ 1,000.00
Hot & Cold Germany 95 105 110 105 50 $ 1,000.00
Finland 90 100 115 110 40 $ 850.00
Demand 30 20 20 35
U.K 105 120 110 90 50 $ 1,000.00
Caldofreddo
Italy 110 105 90 115 60 $ 1,150.00
Demand 15 20 30 20
Total Demand 45 40 50 55

Quantitiy Shipped (million units)

Leftover
North East South West Capacity Annual Cost
France 0 0 20 30 0 $ 6,100.00
Hot&Cold Germany 30 15 0 5 0 $ 5,950.00
Finland 0 5 0 0 35 $ 1,350.00
Leftover Demand 0 0 0 0
Total Maximum After Tax Profit $ 13,400.00
 Tax Rate

0.25
0.25
0.3

0.2
0.35

Annual Proft After Tax Profit

$ 8,900.00 $ 6,675.00
$ 9,050.00 $ 6,787.50
$ 150.00 $ 105.00

$ 13,567.50
 Sales Price 300
Variable Production and Shipping Costs
capacity annual fixed
north east south west cost
France 100 110 105 100 50 $ 1,000.00
Hot & Cold Germany 95 105 110 105 50 $ 1,000.00
Finland 90 100 115 110 40 $ 850.00
Demand 30 20 20 35
U.K 105 120 110 90 50 $ 1,000.00
Caldofreddo
Italy 110 105 90 115 60 $ 1,150.00
Demand 15 20 30 20
Total Demand 45 40 50 55

Quantitiy Shipped (million units)

Leftover
North East South West Capacity Annual Cost
U.K 15 0 0 20 15 $ 4,375.00
CaldoFreddo
Italy 0 20 30 0 10 $ 5,950.00
Leftover Demand 0 0 0 0
Total Minimum Cost $ 10,325.00
 Tax Rate

0.25
0.25
0.3

0.2
0.35

Annual Profit After Tax Profit

$ 6,125.00 $ 4,900.00
$ 9,050.00 $ 5,882.50

$ 10,782.50
 Sales Price 300
Variable Production and Shipping Costs
capacity annual fixed
north east south west cost
France 100 110 105 100 50 $ 1,000.00
Hot & Cold Germany 95 105 110 105 50 $ 1,000.00
Finland 90 100 115 110 40 $ 850.00
Demand 30 20 20 35
U.K 105 120 110 90 50 $ 1,000.00
Caldofreddo
Italy 110 105 90 115 60 $ 1,150.00
Demand 15 20 30 20
Total Demand 45 40 50 55

Quantitiy Shipped (million units)

Leftover
North East South West Capacity Annual Cost
U.K 15 15 0 20 0 $ 6,175.00
CaldoFreddo
Italy 0 5 30 0 25 $ 4,375.00
Leftover Demand 0 0 0 0
Total Maximum After Tax Profit $ 10,550.00
 Tax Rate

0.25
0.25
0.3

0.2
0.35

Annual Profit After Tax Profit

$ 8,825.00 $ 7,060.00
$ 6,125.00 $ 3,981.25

$ 11,041.25
 Sales Price 300
Variable Production and Shipping Costs
capacity annual fixed
north east south west cost
France 100 110 105 100 50 $ 1,000.00
Hot & Cold Germany 95 105 110 105 50 $ 1,000.00
Finland 90 100 115 110 40 $ 850.00
Demand 30 20 20 35
U.K 105 120 110 90 50 $ 1,000.00
Caldofreddo
Italy 110 105 90 115 60 $ 1,150.00
Demand 15 20 30 20
Total Demand 45 40 50 55

Quantitiy Shipped (million units)

Leftover
North East South West Capacity Annual Cost
France 0 0 0 5 45.0 $ 1,500.00
Hot&Cold Germany 41 3 0 0 6.2 $ 5,188.78
Finland 4 36 0 0 0.0 $ 4,805.56
U.K 0 0 0 50 0.0 $ 5,500.00
Caldofreddo
Italy 0 1 50 0 8.8 $ 5,780.67
Leftover Demand 0 0 0 0
Total Minimum Cost $ 22,775.00
 Tax Rate

0.25
0.25
0.3

0.2
0.35

Annual Profit After Tax Profit

$ (0.00) $ (0.00)
$ 7,937.89 $ 5,953.42
$ 7,194.44 $ 5,036.11
$ 9,500.00 $ 7,600.00
$ 9,592.67 $ 6,235.23

$ 24,824.76
 Sales Price 300
Variable Production and Shipping Costs
capacity annual fixed
north east south west cost
France 100 110 105 100 50 $ 1,000.00
Hot & Cold Germany 95 105 110 105 50 $ 1,000.00
Finland 90 100 115 110 40 $ 850.00
Demand 30 20 20 35
U.K 105 120 110 90 50 $ 1,000.00
Caldofreddo
Italy 110 105 90 115 60 $ 1,150.00
Demand 15 20 30 20
Total Demand 45 40 50 55

Quantitiy Shipped (million units)

Leftover
North East South West Capacity Annual Cost
France 2 6 42 0 0 $ 6,272.89
Hot&Cold Germany 0 32 1 17 0 $ 6,254.07
Finland 40 0 0 0 0 $ 4,450.71
U.K 3 1 7 38 0 $ 5,732.19
Caldofreddo
Italy 0 0 0 0 60 $ 1,150.00
Leftover Demand 0 0 0 0
Total Maximum After Tax Profit $ 23,859.86
 Tax Rate

0.25
0.25
0.3

0.2
0.35

Annual Proft After Tax Profit

$ 8,727.11 $ 6,545.33
$ 8,745.93 $ 6,559.45
$ 7,549.29 $ 5,284.50
$ 9,267.81 $ 7,414.25
$ (1,150.00) $ (747.50)

$ 25,056.03
 Sales Price 300
Variable Production and Shipping Costs
annual
north east south west capacity fixed cost
France 100 110 105 100 50 $ 1,000.00
Hot & Cold Germany 95 105 110 105 50 $ 1,000.00
Finland 90 100 115 110 40 $ 850.00
Demand 30 20 20 35
U.K 105 120 110 90 50 $ 1,000.00
Caldofreddo
Italy 110 105 90 115 60 $ 1,150.00
Demand 15 20 30 20
Total Demand 45 40 50 55

Quantitiy Shipped (million units)

Open (1) / Shut Leftover
North East South West Down (0) Capacity
France 0 0 0 0 0 0.0
Hot&Cold Germany 5 40 0 5 1 0.0
Finland 40 0 0 0 1 0.0
U.K 0 0 0 50 1 0.0
Caldofreddo
Italy 0 0 50 0 1 10.0
Leftover Demand 0 0 0 0
Total Minimum Cost
ts
Tax Rate

0.25
0.25
0.3

0.2
0.35

Annual Cost Annual Profit After Tax Profit

$ - $ - $ -
$ 6,200.00 $ 8,800.00 $ 6,600.00
$ 4,450.00 $ 7,550.00 $ 5,285.00
$ 5,500.00 $ 9,500.00 $ 7,600.00
$ 5,650.00 $ 9,350.00 $ 6,077.50

$ 21,800.00 $ 25,562.50
 Sales Price 300
Variable Production and Shipping Costs
north east south west capacity

France 100 110 105 100 50

Hot & Cold Germany 95 105 110 105 50
Finland 90 100 115 110 40
Demand 30 20 20 35
U.K 105 120 110 90 50
Caldofreddo
Italy 110 105 90 115 60
Demand 15 20 30 20
Total Demand 45 40 50 55

Quantitiy Shipped (million units)

Open (1) / Shut
North East South West Down (0)
France 0 0 50 0 1
Hot&Cold Germany 13 32 0 5 1
Finland 32 8 0 0 1
U.K 0 0 0 50 1
Caldofreddo
Italy 0 0 0 0 0
Leftover Demand 0 0 0 0
Total Maximum After Tax Profit
nd Shipping Costs
annual fixed Tax Rate
cost
$ 1,000.00 0.25
$ 1,000.00 0.25
$ 850.00 0.3

$ 1,000.00 0.2
$ 1,150.00 0.35

Leftover
Capacity Annual Cost Annual Proft After Tax Profit
0 $ 6,250.00 $ 8,750.00 $ 6,562.50
0 $ 6,117.33 $ 8,882.67 $ 6,662.00
0 $ 4,532.67 $ 7,467.33 $ 5,227.13
0 $ 5,500.00 $ 9,500.00 $ 7,600.00
60 $ - $ - $ -

$ 22,400.00 $ 26,051.63