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$[$The following information applies to the questions displayed below.$]$

These questions relate to the Integrated Analytics Case: Bene Petit. Select the appropriate eBook link to open the Case Overview, Case Background, and Part $3$: Managerial Decision Making.

The following table summarizes the operating results for Bene Petit$$s first year of operations:

Bene Petit

First Year Operating Data:

Single $(1$ serving$)$ Dual $(2$ servings$)$ Family $(4$ servings$)$ Total

Customer Meals Sold $3,0005,00012,00020,000$

Total Customer Servings $3,00010,00048,00061,000$

Customer Orders $($Average $=4$ meals per order$)7501,2503,0005,000$

Number of Donated Meals $(1$ per customer meal$)3,0005,00012,00020,000$

Number of Donated Deliveries $(500$ meals per delivery$)6102440$

Additional information about selling prices, variable costs, and fixed costs is summarized below:

The average sales price for customer meals is $$5$ per serving.

The average direct materials $($ingredients$)$ cost of customer meals is $$1$ per serving.

Direct labor costs average $$0\mathrm{.}75$ per customer meal.

Variable manufacturing overhead costs are applied at a rate equal to $60\%$ of direct labor.

The delivery expense for customer meals is $$2$ per customer order.

The incremental cost of producing the donated meals is $$1\mathrm{.}25$ per meal.

The delivery expense for donated meals is $$125$ per delivery to community partners.

The following fixed costs are allocated to customer meals based on total sales revenue:

Fixed manufacturing overhead costs are $$75,000$ per year.

Fixed selling expenses are $$29,000$ per year.

Fixed administrative expenses are $$40,000$ per year.

The attached excel file shows a contribution margin income statement based on these starting assumptions.

You should return to this starting spreadsheet for each part of the case below.

Part $3$ CVP Analysis $($starting data$).$xlsx

$2.$ Treat the following questions as independent scenarios. Use the starting spreadsheet to complete the following break$-$even analysis questions.

How many single$-,$ dual$-$ and family$-$sized meals must be sold to break even?

How much is the total sales revenue at the break$-$even point?

What was Bene Petit$$s margin of safety $($in total meals sold$)$ for the first year of operations?

How many meals will Bene Petit donate to the homeless at the break$-$even point?