1. Using the data and sales mix provided for 2019 answer the following questions:

a. How many total cases would Alex need to sell in order to earn $75,000 operating income?

b. What is the percentage increase in the total cases over the 2019 data if the desired operating income is $75,000?

c. How many of these cases would be Nastro Blue Pilsner (assume that sales mix remains the same)?

Perone Pale Nastro Blue Menabrea Ale Moretti Bock Pilsner Stout $ 20.00 $ 23.50 $ 22.75 $ 25.50 Total Sales Price per case Direct Materials per case Direct Labor per case Other Variable Costs per case Total Variable costs per case Contribution Margin per Case $ $ $ 2.50 $ 3.45 $ 5.75 $ 11.70 8.30 $ 2.40 $ 3.45 $ 5.68 $ 11.53 2.65 $ 3.00 $ 5.80 $ 11.45 3.25 4.95 6.34 14.54 $ 11.97 $ 11.30 $ 10.96 Number of cases sold 12,695 7,220 6,950 4,185 31,050 0.23 0.23 0.20 0.33 Direct Labor Hours (DLH) per case Total DLH 2,919.85 1,660.60 1,390.00 1,381.05 7,351.50 0.38 Machine Hours (MH) per case Total MH 0.19 2,412.05 0.24 1,668.00 0.29 1,213.65 2,743.60 8,037.30 Contribution Margin Income Statement: Total Sales Revenue Total Variable Costs Contribution Margin Direct Fixed Costs Segment Margin Common Fixed Costs Perone Pale Nastro Blue Menabrea Ale Moretti Bock Pilsner Stout Total $ 253,900.00 $ 169,670.00 $ 158,112.50 $ 106,717.50 $ 688,400.00 148,531.50 83,246.60 79,577.50 60,849.90 372,205.50 105,368.50 86,423.40 78,535.00 45,867.60 316,194.50 10,329.62 8,392.91 6,017.39 9,893.92 34,633.84 $ 95,038.88 $ 78,030.49 $ 72,517.61 $ 35,973.68 $ 281,560.66 $ 245,389.44 $ 36,171.22 Operating Income Perone Pale Nastro Blue Menabrea Ale Moretti Bock Pilsner Stout $ 20.00 $ 23.50 $ 22.75 $ 25.50 Total Sales Price per case Direct Materials per case Direct Labor per case Other Variable Costs per case Total Variable costs per case Contribution Margin per Case $ $ $ 2.50 $ 3.45 $ 5.75 $ 11.70 8.30 $ 2.40 $ 3.45 $ 5.68 $ 11.53 2.65 $ 3.00 $ 5.80 $ 11.45 3.25 4.95 6.34 14.54 $ 11.97 $ 11.30 $ 10.96 Number of cases sold 12,695 7,220 6,950 4,185 31,050 0.23 0.23 0.20 0.33 Direct Labor Hours (DLH) per case Total DLH 2,919.85 1,660.60 1,390.00 1,381.05 7,351.50 0.38 Machine Hours (MH) per case Total MH 0.19 2,412.05 0.24 1,668.00 0.29 1,213.65 2,743.60 8,037.30 Contribution Margin Income Statement: Total Sales Revenue Total Variable Costs Contribution Margin Direct Fixed Costs Segment Margin Common Fixed Costs Perone Pale Nastro Blue Menabrea Ale Moretti Bock Pilsner Stout Total $ 253,900.00 $ 169,670.00 $ 158,112.50 $ 106,717.50 $ 688,400.00 148,531.50 83,246.60 79,577.50 60,849.90 372,205.50 105,368.50 86,423.40 78,535.00 45,867.60 316,194.50 10,329.62 8,392.91 6,017.39 9,893.92 34,633.84 $ 95,038.88 $ 78,030.49 $ 72,517.61 $ 35,973.68 $ 281,560.66 $ 245,389.44 $ 36,171.22 Operating Income