1. Product item profitability Whole Tomatos tomato juice tomato paste
selling price 4 4.5 3.8
variable cost
direct labor 1.18 1.32 0.54
variable OHD 0.24 0.36 0.26
variable selling 0.4 0.85 0.38
packaging materail 0.7 0.65 0.77
fruit - 1 box @ 6 cent per LB 1.08 1.2 1.5
Total variable cost 3.6 4.38 3.45
contribution 0.4 0.12 0.35
Less Allocationed OHD 0.28 0.21 0.23
Net profit 0.12 -0.09 0.12
Pound per case 18 20 25
Demand case 800 50 80
estimated profit 96 -4.5 9.6
Demand weight 14400 1000 2000
2.52 3.18 1.95
1.48 1.32 1.85
0.082222222 0.066 0.074
700000 300000 2000000
57555.55556 19800 148000

2. Peach halves peach necture cooking apples Purchase from market
5.4 4.6 4.9 4 4
1.4 1.27 1.7 1.18 1.18
0.32 0.23 0.22 0.24 0.24
0.3 0.4 0.28 0.4 0.4
0.56 0.6 0.7 0.7 0.7
1.8 1.7 0.9 1.53 1.08 0.85
4.38 4.2 3.8 4.05 3.6
1.02 0.4 1.1 -0.05 0.4
0.7 0.52 0.75 0.28 0.28
0.32 -0.12 0.35 -0.33 0.12
18 17 27 18 18
10 5 15 800 800
3.2 -0.6 5.25 -264 96
180 85 405 14400 14400
2.58 2.5 2.9
2.82 2.1 2
0.156666667 0.123529412 0.074074074
Cost of tomoto 180000
Our contribution Profit of Mayer 48000
225355.5556 228002.0741

3. Product item Whole Tomatos Tomato juice
selling price 4.00 4.50
variable cost
direct labor 1.18 1.32
variable OHD 0.24 0.36
variable selling 0.40 0.85
packaging materail 0.70 0.65
Pound per case 18 20
Total Variable Cost 2.52 3.18
Contribution per Case 1.48 1.32
Contribution per Lb 0.0822 0.0660
Cost of Tometo 0.0600 0.0600
Net Contribution 0.0222 0.0060
Optimum Tomato used for production (Lb) 700000 300000
Contribution for this output 15555.56 1800.00
3000000
45355.56
Product item Grade ‘A’ Tomato
Ratio of Tomato 3
Weight of Tomatos (Lb) per case 13.5
Rate of Tomato 0.085
Cost of Tomato per case 1.1475
Total Cost of Tomato 1.4175
Selling price 4
Weight per case (Lb) 18
Direct labor (US$) 1.18
Variable OHD (US$) 0.24
Variable selling (US$) 0.4
Packaging material (US$) 0.7
Total Variable Cost 2.52
Contribution per Case with tomato cost (US$)
1.48
Contribution per Lb with tomato cost (US$)
0.082

4. Cost of Tomato / Lb (US$) 1.418
Net Contribution / Lb (US$) -1.448
Optimum Tomato used for production 80000
(Lb)
Contribution (US$) -115822.22

5. Tomato Paste External Purchase 'A' External Purchase 'B' Purchase from market
3.80 4 4 4
0.54 1.18 1.18 1.18
0.26 0.24 0.24 0.24
0.38 0.4 0.4 0.4
0.77 0.7 0.7 0.7
25 18 18 1.53
4.05
1.95 2.52 2.52 -0.05
1.85 1.48 1.48 0.28
0.0740 0.0822 0.0822 -0.33
0.0600 1.5300 0.0600
0.0140 -1.4478 0.0222
2000000 80000 26666.66667 18
28000.00 -115822.22 592.59 800
-264
14400
Internally available Tomato
1
4.5
0.06
0.27

7. Purchase from market
4
1.18
0.24
0.4
0.7
1.08 0.85
3.6
0.4
0.28
0.12
18
800
96
14400