ow let us look at Ipana Oy's operating systems from another perspective. Ipana Oy has found some potential long-time partners in the restaurant business. To optimize the supply chain, the company is negotiating for contracts that would allow all production in the coming years to be sold to these partners. The contracts aim to shift production to 20 liter barrels of beer, which would become the sole product of Ipana Oy. In case the negotiations are successful, Ipana Oy estimates its typical year would look as follows: the quantity shipped to the customer is 18000 units at a price of 300 €/unit. The gross profit percentage is 40 % and the yearly fixed costs are 1500000 €. Additional information: The variable cost per unit [€/unit] for products that would be produced in the scenario above: 180 €/unit The critical sales price in the estimate: 264 €/product The EBITDA (earnings before interests, taxes, depreciations and amortizations) of a typical year : 660000 € Question: Calculate the critical sales volume in the estimate [units].
Now let us look at Ipana Oy's operating systems from another perspective.
Ipana Oy has found some potential long-time partners in the restaurant business. To optimize the supply chain, the company is negotiating for contracts that would allow all production in the coming years to be sold to these partners. The contracts aim to shift production to 20 liter barrels of beer, which would become the sole product of Ipana Oy.
In case the negotiations are successful, Ipana Oy estimates its typical year would look as follows: the quantity shipped to the customer is 18000 units at a price of 300 €/unit. The gross profit percentage is 40 % and the yearly fixed costs are 1500000 €.
Additional information:
The variable cost per unit [€/unit] for products that would be produced in the scenario above: 180 €/unit
The critical sales price in the estimate: 264 €/product
The EBITDA (earnings before interests, taxes,
Question:
Calculate the critical sales volume in the estimate [units].
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