What is the contribution per unit

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Reference no: EM131559887

1. This year, your company plans to spend $6 million on HPRA advertising in North America and $7.5 million on EPRA advertising in North America, which is the only market region where you are currently selling. You plan to invest $4 million on R&D for the HPRA, $5 million on R&D for the EPRA, and $8 million on R&D for the CPRA.

You are also investing $9 million in process improvement. Your pro forma income statement shows a projection for sales office and sales reps expenses of $5.5 million. Shipping and warehouse expenses are projected to be $11.5 million and administration expense are projected at $4 million.

Your cost per unit available is $49.20 for HPRA and $77.40 for EPRA. You are forecasting sales of 2,139,000 units for HPRA and 713,000 units for EPRA. You will sell your HPRA for $73 per unit and your EPRA for $105 per unit.

What is the contribution per unit (in dollars) for each HPRA and each EPRA that you sell?

2. One of your sales representatives has the opportunity to land a big customer who wants to sign a long-term deal with you. They will buy 50,000 units of HPRA immediately (year 0) and 50,000 more units for each of the next five years (so the total sales volume will be 300,000 units over the five-year life of the deal). In addition, the customer is willing to pay a premium for these products, so you will be able to increase your price per unit by 8% each year. Your task is to conduct an analysis of this opportunity to determine the Net Present Value of this deal.

In addition to the information given above, here are some numbers you can use for your analysis:

Your current (year 0) price for HPRA is $67 per unit.

Additional Assumptions:

Your current advertising budget for HPRA is $5 million per year and you can assume that this will increase by 20% each year. 

The incremental after-tax contribution margin on HPRA is currently $6 per unit, and you can assume that the contribution margin will increase by 8% for each of the next five years.

Your current production capacity is 1.44 million units per shift, and you can assume that you will not need to add production capacity during the next five years.

Your current select rate is 88% and you can assume that it will decrease by 2% per year without investment in Process Improvement.

Your weighted average cost of capital is 15%.

What is the Net Present Value of this deal?

Reference no: EM131559887

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