Module 5 Excel Workbook Assignment MBA 6315 Problem B (26 points): Block Ltd makes BLOCKS. Their pre-tax income and their margin of safety have both been low compared to the levels the company would like to achieve. Consequently, they asked their employees to do some research and come up with suggestions that would result in increases of both pre-tax income and their margin of safety over the next year. The current pricing structure consists of the following data points: Selling price $33.50 Unit volume 41,000 Variable costs per unit: Material $9.00 Direct labor $5.50 Packaging $0.95 Overhead $0.50 Fixed costs: Manufacturing $275,000 Selling and administrative $350,000 Three employee teams have come up with different plans to improve pre-tax income and the margin of safety for next year. Respond to Required Items #1, 2, & 3 for the Curren