1. A company markets 2 products:
the PV excluding VAT of product A is €74.37 with a margin of 0.5
the PV excluding VAT of product B is €111.55 with a margin of 1
The company's fees are as follows:
- 2 independent sellers, each dealing with a product, earning €1,487.36 per
month each and €2.97 per product sold for product A; €1.98 per product
sold for product B.
- packaging costs are €0.07 each for product A and €0.05
part for product B.
- secretarial and administrative costs amount to €94,199.54 per year
- the warehouse costs €12,394.68 per year.
- market research costs amount to €24,789.35 per year for product A and 19
€831.48 per year for product B.
The quantities sold this year are 4,000 units for product A and 5,000 units
for product B.
a) Calculate the profitability of the year for product A knowing that the distribution key of
common fixed costs is 60% for A.