ESG CSR Study caseSunset Manufacturing Inc. manufactures Umbrellas in the Western Canadian market, and is comparing the budget for the current year with the actual results. The market has been good with the increase in rain over the past year due to global warming. The resulting attention of the global warming and rain has increased umbrella sales across the country, but with that has also increased the number of competitors supplying umbrellas into Canada from foreign competition. Sunset sells 2 umbrellas, the Mega and the Small umbrella. Sunset budgeted for sales of the Mega umbrella of 243,000 units. The selling price of the Mega umbrella was estimated at $25 with a variable cost of $14 per umbrella. The Small umbrella was budgeted to sell 207,000 units and estimated to sell at $17.50 per unit, with variable costs of $8.50. The expected size of the entire Mega Umbrella market in Western Canada was estimated at 1.6 million umbrellas and the expected size of the Small umbrella market was 2.0 million umbrellas. Actual sales for the year were 219,750 for the Mega Umbrella and 300,000 for the Small Umbrella, with the total industry sales in Western Canada of 1.75 million units of

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