Current Post repositioning (Scenario 1) Post repositioning (Scenario 2)

Particulars Per unit Total Per unit Total Per unit

Revenues
Private label sales 0.49 317,520 0.49 317,520 0.54
Company label sales 0.52 786,240 0.60 907,200 0.62
Direct to Consumer 116,400 116,400
Total Revenue 1,220,160 1,341,120
Costs
Apple production 627,432 627,432
Apple juice production 0.18 388,800 0.19 410,400 0.19
Direct-to-consumer sales 75,840 75,840
Headquarter operations 143,668 143,668
Digital marketing - 40,000
In-store promotions - 40,000
Total Costs 1,235,740 1,337,340

Profit/ (Loss) (15,580) 3,780

st repositioning (Scenario 2)
Total

349,920
937,440
139,680
1,427,040

627,432
410,400
75,840
143,668
40,000
40,000
1,337,340

89,700
Particulars Current Amount ($) On increased yields ($)
Revenues
Private label sales 317,520 349,272
Company label sales 786,240 864,864
Direct to Consumer 116,400 128,040
Total Revenue 1,220,160 1,342,176
Costs
Apple production 627,432 627,432
Apple juice production 388,800 388,800
Direct-to-consumer sales 75,840 75,840
Headquarter operations 143,668 143,668
Total Costs 1,235,740 1,235,740

Profit/ (Loss) (15,580) 106,436

4,833.00 4,658.00
Particulars Amount ($)
Current per-unit variable costs 5.69 908.00 818.00
Budgeted costs 5.32 5.32 5.69
Cost savings per tree 0.37 0.37
Number of trees per acre 818 304.04
Number of acres 120
Total cost savings / Increase in 36,319
 1,512,000
648,000
Apple juice sales 2,160,000
Apples used in juice sales 360,000

818 908 90%

120
98,160