accounting

roxanne_numbers_2016.xlsx

npv sheet

¡License -- $500				Total fixed cost			$5,240
¡Rent of space -- $3,500				Fixed cost per unit			$1.31
¡Rent of equipment -- $1,240					note only good at 4,000 units. Not a useful tool for most things.
¡Cost of coffee	$9 per lb			Cost of coffee per cup
lAssume one cup per ounce						ounces	15.2
lAssume 5% shrinkage						$ per ounce	$ 0.5921
					Rounding: depends on lots of things
¡Cost of cups $9 for 160 cups				Cost of cups after shrinkage
lAssume 5% shrinkage						useable cups	152
¡Demand 4,000 cups per year						$ per cup	$ 0.0592
lNot price sensitive			Total variable cost per unit
							$ 0.6513
			Total variable cost per unit
							$ 1.9613
Estimating a selling price --I doubled total cost per unit							$ 3.92
Units --Breakeven	??
	Total	Per Unit
Sales		$ 3.92
-VC		$ (0.6513)
CM		$ 3.27
-FC	$5,240
NI	0
Units		4,000
	Total	Per Unit
Sales		$ 3.92
-VC		$ (0.6513)
CM	$ 13,085.26	$ 3.27
-FC	$5,240
NI	$ 7,845.26