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As a business consultant, I had to determine whether or not it would be profitable for the investors of the Seafood Restaurant to invest in this business decision, given various circumstances.
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MBA 511 - Managerial AccountingProfessor Schloemer
February 1, 2011Ashley Dragos
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Dinner $8.50 per item
Lunch $6.25 per item
Drink $1.00 per item
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Cooking Equipment
Dishes
Decorations
Furniture
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Fixed Expenses $72,826.56
Contribution Margin Ratio 31.22%= $233,268.93
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Fixed Expenses + $7,200 $80,026.56
Contribution Margin Ratio 31.22%= = $256,331.07
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Net Income $6,586.56
Average O/E $63,293.28= = 10.41%
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Sales $254,400
COGS $100,656
Gross Margin $153,744
Selling, General & Administrative Expenses $147,157.44
Net Income $6,586.56
Sales $254,400
Variable Expenses $174,986.88
Contribution Margin $79,413.12
Fixed Expenses $72,826.56
Net Income $6,586.56
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