Show your calculations and provide your analysis for each solution.

Albert Enterprises serves both residential and commercial clients. Albert sold $80,000$ units of their product in the Commercial sector and $25,000$ units of their product in the Residential sector. Annual financial information for Albert is as follows:

Commercial Residential Total

Sales Revenues $$800,000$ $$500,000$ $$1,300,000$

Variable Costs $200,000125,000325,000$

Contribution Margin $600,000375,000975,000$

Fixed Costs $300,000$

Operating Profit $675,000$

$1.$ Calculate the break$-$even point in sales revenue dollars for Albert Enterprises.

$2.$ If Albert increases Sales by $10\%,$ reduces fixed sales salaries by $$50,000$ and pays commissions of $$1\mathrm{.}00$ for every unit sold; what will the new operating profit be$?$

$3.$ Using the baseline sales of $$1,300,000$; assume all sales are equally spread across the $12$ months. Albert collects their Accounts Receivable as follows: $30\%$ in the current month, $50\%$ in the month following sale, and $20\%$ in the $2$nd month following sale. What is Albert$$s Accounts Receivable balance at year$-$end?

$4.$ Albert has a commercial unit variable cost of $$2\mathrm{.}50,$ a fixed cost of $$2\mathrm{.}85$ and currently sells their product for $$10.$ Chris Co$.$ has offered to purchase $1,000$ units of product for $$8$ per unit but they want their logo added to the case. The logo will cost Albert $$1$ per unit. Should Albert accept the special order?

$5.$ What is Albert$$s contribution margin $\%$ and operating profit $\%$ on the baseline problem?

$6.$ What is Albert$$s contribution margin $\%$ and operating profit $\%$ when question #$2$ is implemented?

$7.$ Compare your margins in questions $5$ & $6$ and provide your rationale if Albert should move forward with the changes in question #$2.$