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a. calculate the contribution margin earned for each product ( round to three decimal places) and the weighted-average contribution margin (round to four decimal places) assume utilities = $0.04 per cup

b. assume the sales mix given in the problem. What is the Daily Grind's break-even point in terms of the number of cups of coffee sold during the year?

Twelve months ago, David opened a coffee shop, The Daily Grind, in Mercy Hospital's former gift shop. David was confident that he had the knowledge to make a success of this new business. He produced a quality product that people needed, had priced the product to be very competitive, and had a great location in a high-traffic area of the hospital. Material Costs he Daily Grind uses a specialty brand of Kona coffee beans costing $8 per pound. Each pound of coffee beans produces 256 ounces of coffee. Coffee is sold in three sizes: a small cup holding 8 ounces, a medium cup holding 12 ounces, and a large cup holding 16 ounces. The cups needed to serve the coffee cost $.05 for the small cup, $.06 for the medium cup, and $.07 for the large cup. Lids cost $.03 per cup and are the same regardless of cup size. Sleeves cost an additional $.04 per cup. On average, sugar and cream cost $.02 per cup for small cups, $.03 for medium cups, and $.04 for large cups. Labor Costs he Daily Grind is open 12 hours each day, 7 days three emplek ( 365 days per year), and is staffed with two employees furing the morning shift (7:0011:00), ployees from 3:00 11:00 until 3:00, and three emcause the employees 3:00 to 7:00. Labor is a fixed cost, becoffee is sold. David waid regardless of whether on average, and was paid a salary of week, This camprehensive ase indudes topls and concepts covered in Chaptes 1 through 6 of the book, inclading pooduct costing cost belurioc and cost-volume-pefit analysis. The cte alvi indudes a witing requirenent. Ifeully, it would be asigned after completion of the first year of operations. Fringe benefits for David, including health insurance and payroll taxes, accounted for an additional $10,000 of costs for the company. Part-time employees work an average of 24 hours each week and are paid $9 per hour. Payroll taxes and other costs average about $1.00 per hour for parttime employees. As shown in the following table, parttime employees worked from 656 hours to 727 hours each month: heDailyGrindusesaspecialtybrandofKonacoffeebeanscosting$8perpound.Eachpoundofcoffeebeansproduces256ouncesofcoffee.Coffeeissoldinthreesizes:asmallcupholding8ounces,amediumcupholding12ounces,andalargecuphold-ing16ounces.Thecupsneededtoservethecoffeecost$.05forthesmallcup,$.06forthemediumcup,and$.07forthelargecup.Lidscost$.03percupandarethesameregardlessofcupsize.Sleevescostanadditional$.04percup.Onaverage,sugarandcreamcost$.02percupforsmallcups,$.03formediumcups,and$.04forlargecups. Labor Costs Overhead Costs D uring the first year of operations, the hospital charged rent of $2,000 per month. As part of the rental cost, the hospital provided furniture and fixDavid leased a dip ar well as nightly cleaning services. grinder, scale, and cash register, refrigerator, coffee total. David paid directly for his urilities (electricity and water). The costs of electricity include the costs of heating and cooling the shop, as well as the cost of running the electric appliances (refrigerator, coffeemaker, etc.). For the first 12 months of operations, utility expenses were as followst Selling and Administrative Costs David incurred $200 a month in accounting fees and spent $500 on various promotional and advertising materials during the year. He also paid $1,000 for liability insurance. Sales Revenue During the first year of operations, David set the shop's prices to be slightly lower than their competitors'. The Daily Grind sells a small cup of coffee for $1.25, a medium cup for $1.65, and a large cup for $1.95. Sales revenue was as follows: Sales Revenue During the first year of operations, David set the shop's prices to be slightly lower than their competitors'. The Daily Grind sells a small cup of coffee for $1.25, a medium cup for $1.65, and a large cup for $1.95. Sales revenue was as follows: (12 ounces), and 40% large cups (16 ounces)