0% found this document useful (0 votes)
8 views7 pages

Financial Analysis of Grocery, Drug, and Mass Merchandise

The document summarizes revenue and expenses for three product categories - grocery, drug, and mass merchandise. It shows the annual unit sales, trade price per unit, revenue, costs of goods sold, stocking costs, delivery costs, information costs, other manufacturing expenses, and total expenses for each category. The grocery category had the highest revenue at $91,200 and profit at $22,740.80. The drug category earned $49,680 in revenue and $10,206.40 in profit. Mass merchandise generated $39,600 in revenue but only $5,721.60 in profit.

Uploaded by

satishreddy71
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
0% found this document useful (0 votes)
8 views7 pages

Financial Analysis of Grocery, Drug, and Mass Merchandise

The document summarizes revenue and expenses for three product categories - grocery, drug, and mass merchandise. It shows the annual unit sales, trade price per unit, revenue, costs of goods sold, stocking costs, delivery costs, information costs, other manufacturing expenses, and total expenses for each category. The grocery category had the highest revenue at $91,200 and profit at $22,740.80. The drug category earned $49,680 in revenue and $10,206.40 in profit. Mass merchandise generated $39,600 in revenue but only $5,721.60 in profit.

Uploaded by

satishreddy71
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Category Grocery Drug Mass Merchandise Total

Annual Unit sales 40000 18000 22000


Trade price per unit $ 1.90 $ 2.30 $ 1.50
Revenue $ 76,000 $ 41,400 $ 33,000 $ 150,400

Percentage Revenue share 51% 28% 22% 100%

Cost of Goods Sold $ 84,000


COGS/unit $ 1.05 $ 1.05 $ 1.05

Other Manufacturing expense $ 5,660

Marketing, Sales and Other


Expenses $ 52,151
Category Grocery

Annual Unit sales 40000


Trade price per unit $ 1.90
Revenue $ 76,000

Expenses
COGS/unit $ 1.05
COGS $ 42,000.00

Stocking cost ($/deivery) $ 1.80


Delivery per week 2
Delivery per year 104
Number of locations to be delivered 36
Total Stocking cost $ 6,739.20

Delivery cost ($/delivery) $ 5.00


Delivery per week 2
Delivery per year 104
Number of locations to be delivered 36
Total delivery cost $ 18,720.00

Information Cost (Annual) $ 1,000.00

Other Manufacturing expense 0


Total Expenses $ 68,459.20

Profit $ 7,540.80
Category Drug

Annual Unit sales 18,000.00


Trade price per unit $ 2.30
Revenue $ 41,400.00

Expenses
COGS/unit $ 1.05
COGS $ 18,900.00

Stocking cost ($/deivery) $ 1.20


Delivery per week 1
Delivery per year 52
Number of locations to be delivered 39
Total Stocking cost $ 2,433.60

Delivery cost ($/delivery) $ 5.00


Delivery per week 1
Delivery per year 52
Number of locations to be delivered 39
Total delivery cost $ 10,140.00

Information Cost (Annual) $ 8,000.00

Other Manufacturing expense 0


Total Expenses $ 39,473.60

Profit $ 1,926.40
Category Mass Merchandise

Annual Unit sales 22,000.00


Trade price per unit $ 1.50
Revenue $ 33,000.00

Expenses
COGS/unit $ 1.05
COGS $ 23,100.00

Stocking cost ($/deivery) $ 2.80


Delivery per week 3
Delivery per year 156
Number of locations to be delivered 3
Total Stocking cost $ 1,310.40

Delivery cost ($/delivery) $ 6.00


Delivery per week 3
Delivery per year 156
Number of locations to be delivered 3
Total delivery cost $ 2,808.00

Information Cost (Annual) $ 1,000.00

Other Manufacturing expense


Sticker annual rental $ 5,000.00
labour and material /unit $ 0.03
labour and material total cost $ 660.00
Other Manufacturing expense $ 5,660.00
Total Expenses $ 33,878.40

Profit $ (878.40)
Category Mass Merchandise

Annual Unit sales 22,000.00


Trade price per unit $ 1.43
Revenue $ 31,350.00

Expenses
COGS/unit $ 1.05
COGS $ 23,100.00

Stocking cost ($/deivery) $ 2.80


Delivery per week 4
Delivery per year 208
Number of locations to be delivered 3
Total Stocking cost $ 1,747.20

Delivery cost ($/delivery) $ 6.00


Delivery per week 4
Delivery per year 208
Number of locations to be delivered 3
Total delivery cost $ 3,744.00

Information Cost (Annual) $ 1,000.00

Other Manufacturing expense


Sticker annual rental $ 5,000.00
labour and material /unit $ 0.03
labour and material total cost $ 660.00
Other Manufacturing expense $ 5,660.00

automated order inquiry system $ 10,000.00

Total Expenses $ 45,251.20

Profit $ (13,901.20)
Category Grocery Drug Mass Merchandise

Annual Unit sales 40000 18000 22000


Trade price per unit $ 2.28 $ 2.76 $ 1.80
Revenue $ 91,200 $ 49,680 $ 39,600

Expenses
COGS/unit $ 1.05 $ 1.05 $ 1.05
COGS $ 42,000.00 $ 18,900.00 $ 23,100.00

Stocking cost ($/deivery) $ 1.80 $ 1.20 $ 2.80


Delivery per week 2 1 3
Delivery per year 104 52 156
Number of locations to be delivered 36 39 3
Total Stocking cost $ 6,739.20 $ 2,433.60 $ 1,310.40

Delivery cost ($/delivery) $ 5.00 $ 5.00 $ 6.00


Delivery per week 2 1 3
Delivery per year 104 52 156
Number of locations to be delivered 36 39 3
Total delivery cost $ 18,720.00 $ 10,140.00 $ 2,808.00

Information Cost (Annual) $ 1,000.00 $ 8,000.00 $ 1,000.00

Other Manufacturing expense


Sticker annual rental $ 5,000.00
labour and material /unit $ 0.03
labour and material total cost $ 660.00
Other Manufacturing expense $ 5,660.00
Total Expenses $ 68,459.20 $ 39,473.60 $ 33,878.40

Profit $ 22,740.80 $ 10,206.40 $ 5,721.60

You might also like