Bio-yoghurt

Determine the production and selling price of the product (bio-yoghurt).
Number of units produced: 1500 pcs/day
Number of working days: 22/month
Number of workers: 4 employees (average wage: 820 Eur)
Rental costs: 60 500 Eur/year
Price of promotions: 2120 Eur/month
Acquisition price of production line: 17 420 Eur (calculate depreciation of the equipment and add it to the product price)
Margin: 30%

Final Answer:

a =  0.265 Eur
b =  0.3445 Eur

Step-by-step explanation:

$$\begin{gathered} c_1=4\cdot 820/22=\frac{1640}{11}\doteq 149.0909\text{eur/d} \\ {c}_2=60500/365=\frac{12100}{73}\doteq 165.7534\text{eur/d} \\ {c}_3=2120/30=\frac{212}{3}\doteq 70.6667\text{eur/d} \\ {c}_4=17420/(4\cdot 365)=\frac{871}{73}\doteq 11.9315\text{eur/d} \\ a=\frac{c_1+c_2+c_3+c_4}{1500}=\frac{\frac{1640}{11}+\frac{12100}{73}+\frac{212}{3}+\frac{871}{73}}{1500}=0.265\text{Eur} \end{gathered}$$

$$\begin{gathered} q=100\%+30\%=1+\frac{30}{100}=1.3 \\ b=q\cdot a=1.3\cdot 0.265=0.3445\text{Eur} \end{gathered}$$

Try another example