We need to find a new concept that is followong the trend and to do a 3ms video showong …
The video produced should be no more than 3 minutes in duration and should include the following topic areas:

Geographical location (if relevant)
Outline of restaurant style planned
Examples of products offered (both food and beverage) Service style of each outlet
Number of covers available
Anticipated number of guests per outlet
Description of environment (decoration and ambience style) Market analysis – Identification of target market
Positioning in the market (Strategy Clock)
Description of competitive advantage
Summary of the key facts related to project and key outcomes (including justification related to research undertaken)

Unless otherwise stated, answer in complete sentences, and be sure to use correct English spelling and grammar.  Sources must be cited in APA format.  Your response should be four (4) pages in length; refer to the “Assignment Format” page for specific format requirements.

Part A: Using CVP analysis to find breakeven points and target profit volumes

Mimi Incorporated has a targeted operating income of $518,000 for the upcoming year. The selling price of its single product is $40.50 each, while the variable cost per unit is $12.50. Fixed costs total $182,000.

Calculate the following:
a.    Contribution margin per unit
b.    Breakeven point in units
c.    Units to be sold to earn the targeted operating income

Part B: Factoring resource constraints into product mix decisions

Rose Incorporated manufactures two types of vases, small and large. The following per-unit data are available.

                    Small Vase    Large Vase
Sale price                    $60    $100
Variable costs                    $35    $60
Machine hours required for 1 vase        1    2

Total fixed costs are $600,000, and Rose Incorporated can sell a maximum of 25,000 units of each type of vase annually. Machine hour capacity is 50,000 hours per year.

a.    Determine the contribution margin per unit for each type of vase.
b.    Determine the contribution margin per machine hour for each type of vase.
c.    Determine the number of units of each style of vase that Rose Incorporated should produce to maximize operating income.
d.    What is the dollar amount of the maximum operating income as calculated in C above?

Part C: Deciding whether to discontinue a product, department, or store

The income statement for Germain Appliances is divided by its two product lines, Toasters and Microwaves, as follows:

If Germain Appliances can eliminate fixed costs of $34,000 and increase the sale of Toasters by 6300 units at a selling price of $30 per unit and a contribution margin of $12 per unit, then discontinuing the Microwaves should result in what difference in total operating income

Unless otherwise stated, answer in complete sentences, and be sure to use correct English spelling and grammar.  Sources must be cited in APA format.  Your response should be four (4) pages in length; refer to the “Assignment Format” page for specific format requirements.

Part A: Financial Statement Analysis
The following information relates to Harris Corporation.
Account    Current year    Prior year
Net sales (all credit)    $520,125    $499,500
Cost of goods sold     $375,960    $353,600
Gross profit     $144,165    $145,900
Income from operations    $ 95,500    $ 79,900
Interest expense    $ 23,500    $ 19,500
Net income    $ 57,600    $ 51,600
Cash     $ 30,600    $ 15,900
Accounts receivable, net    $ 33,800    $ 23,200
Inventory     $ 42,000    $ 30,300
Prepaid expenses    $ 2,000    $ 1,500
Total current assets    $ 108,400    $ 70,900
Total long-term assets    $ 62,000    $ 38,000
Total current liabilities    $ 46,000    $ 41,600
Total long-term liabilities    $ 20,000    $ 22,700
Common stock, no par,
3,000 shares, value $50/share    $ 30,000    $ 30,000
Required:
a.    What is the acid-test ratio for the current year?
b.    What is the inventory turnover for the current year?
c.    What is days’ sales in receivables for the current year?
d.    What is the book value per share of common stock for the current year?
e.    What is the price-earnings ratio for the current year?
f.    What is the rate of return on total assets for the current year?
g.    What is the times-interest-earned ratio for the current year?
h.    What is the current ratio for the current year?
Part B: Sustainability and Business Value
The following questions relate to Gluck Metal Works.
a. Gluck Metal Works stamps sheet metal into blanks that are used in a variety of consumer products. The average cost for sheet metal is $100 per ton. Gluck’s waste disposal company charges $55 per ton to dispose of manufacturing waste. The stamping process currently employed by Gluck generates an average of 120 tons of waste per month.
What is the annual cost of stamping waste, including both the materials cost and the disposal cost?
A.    $223,200
B.    $18,600
C.    $144,000
D.    $79,200
b. Gluck Metal Works stamps sheet metal into blanks that are used in a variety of consumer products. The average cost for sheet metal is $85 per ton. Gluck’s waste disposal company charges $65 per ton to dispose of manufacturing waste. The stamping process currently employed by Gluck generates an average of 150 tons of waste per month.
What is the net amount Gluck would save per year if stamping waste could be sold to a recycler for $33 per ton?
A.    $12,750
B.    $117,000
C.    $176,400
D.    $59,400
c. Gluck Metal Works stamps sheet metal into blanks that are used in a variety of consumer products. The average cost for sheet metal is $80 per ton. Gluck’s waste disposal company charges $70 per ton to dispose of manufacturing waste. The stamping process currently employed by Gluck generates an average of 170 tons of waste per month.
Gluck has developed a new system that would increase the efficiency of its stamping process. The new system has an annual cost of $50,000, but would reduce stamping waste by 50%, the remaining waste would be sold to a recycler for $35 per ton. What is the net savings if Gluck implements this new system?
A.    $210,100
B.    $260,100
C.    $142,800
D.    $35,700

Part C: Calculating Costs
Serenity Now Industries manufactures custom fiberglass hulls for luxury yachts and pleasure boats. The current cost accounting system uses machine hours to allocate manufacturing overhead to each job. Serenity estimates that in the coming year it will incur $600,000 in manufacturing overhead costs and use 8,000 machine hours.
Depending on the specifications requested by the customer, the hull may use hazardous chemicals that incur greater disposal costs. Serenity’s traditional accounting system includes the cost of hazardous waste disposal in with total manufacturing overhead. Serenity is planning to implement an activity based costing system to more accurately assign hazardous waste disposal costs to each job.
Expected usage and costs for manufacturing overhead are as follows:

During the year, Yacht #633 was started and completed:
DM cost per lb.    $55
Lbs. of DM used on job    170
DL cost per hr.    $20.00
DLH used    50
Requirements:
a.    Calculate the cost of Yacht #633 using the Serenity’s current method of allocating manufacturing overhead.
b.    Calculate the cost of Yacht #633 using the proposed activity based costing system. How is this information useful to an environmental management accounting (EMA) system?

Unless otherwise stated, answer in complete sentences, and be sure to use correct English spelling and grammar.  Sources must be cited in APA format.  Your response should be four (4) pages in length; refer to the “Assignment Format” page for specific format requirements.

Part A: Using CVP analysis to find breakeven points and target profit volumes

Mimi Incorporated has a targeted operating income of $518,000 for the upcoming year. The selling price of its single product is $40.50 each, while the variable cost per unit is $12.50. Fixed costs total $182,000.

Calculate the following:
a.    Contribution margin per unit
b.    Breakeven point in units
c.    Units to be sold to earn the targeted operating income

Part B: Factoring resource constraints into product mix decisions

Rose Incorporated manufactures two types of vases, small and large. The following per-unit data are available.

                    Small Vase    Large Vase
Sale price                    $60    $100
Variable costs                    $35    $60
Machine hours required for 1 vase        1    2

Total fixed costs are $600,000, and Rose Incorporated can sell a maximum of 25,000 units of each type of vase annually. Machine hour capacity is 50,000 hours per year.

a.    Determine the contribution margin per unit for each type of vase.
b.    Determine the contribution margin per machine hour for each type of vase.
c.    Determine the number of units of each style of vase that Rose Incorporated should produce to maximize operating income.
d.    What is the dollar amount of the maximum operating income as calculated in C above?

Part C: Deciding whether to discontinue a product, department, or store

The income statement for Germain Appliances is divided by its two product lines, Toasters and Microwaves, as follows:

If Germain Appliances can eliminate fixed costs of $34,000 and increase the sale of Toasters by 6300 units at a selling price of $30 per unit and a contribution margin of $12 per unit, then discontinuing the Microwaves should result in what difference in total operating income

prepareing a presentation of 4 slides preparing a marketing campaign for the month of ramadan to sell BIKES (bmw motorrad Bikes) in saudi arabia.

i have prepare the slides i need to add more ideas and more theory and strategy for the marketing side.