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4. La empresa LA SARTÉN POR EL MANGO fabrica dos productos: FAMILIAR y GOURMET.

Los productos se venden por dos canales: local propio y venta por Internet.

La información de precios y costos de ambos productos, en el último mes, es la siguiente:



-------------------------------------------- FAMILIAR     GOURMET

PRECIO DE VENTA                        $ 2.500               $ 3.800

COSTO VARIABLE                         $ 1.050               $ 1.870

GS. VAR. DE VENTA                     $   315               $   480

MARGEN DE CONTRIBUCIÓN   $ 1.135                $ 1.450



Las unidades vendidas por ambos canales es la siguiente:






a) Calcular el margen de contribución total para cada producto y para cada canal.

b) Calcular la razón de margen de contribución de cada territorio, en % con dos decimales.

c) Analizar la rentabilidad de los productos y los canales, y evaluar la relación de estos con los costos fijos de la empresa.

I have displayed the image. Now let's proceed with the requested calculations based on the information provided.

### Data Summary:
1. **Prices & Costs**:
   - **Familiar**:
     - Sale Price: $2,500
     - Variable Cost: $1,050
     - Sales Expenses (GS): $315
     - Contribution Margin: $1,135
   - **Gourmet**:
     - Sale Price: $3,800
     - Variable Cost: $1,870
     - Sales Expenses (GS): $480
     - Contribution Margin: $1,450

2. **Units Sold**:
   - Familiar (Local): 5,000 units
   - Familiar (Internet): 0 units
   - Gourmet (Local): 3,000 units
   - Gourmet (Internet): 8,000 units

### (a) Contribution Margin Total:
For each product and sales channel, we calculate the total contribution margin by multiplying the unit margin by the units sold.

Let me now calculate this:### (a) Contribution Margin Total for each product and sales channel:

- **Familiar (Local)**: $5,675,000
- **Familiar (Internet)**: $0
- **Gourmet (Local)**: $4,350,000
- **Gourmet (Internet)**: $11,600,000

### (b) Contribution Margin Ratio per Territory:

We now calculate the contribution margin ratio (in percentage) for each sales channel:
\[
\text{Contribution Margin Ratio} = \left( \frac{\text{Total Contribution Margin}}{\text{Total Sales Revenue}} \right) \times 100
\]

Let me calculate these next.### (b) Contribution Margin Ratios (%):

- **Familiar (Local)**: 45.40%
- **Familiar (Internet)**: 0%
- **Gourmet (Local)**: 38.16%
- **Gourmet (Internet)**: 38.16%

### (c) Profitability Analysis:
1. **Familiar Product**:
   - **Local Channel** is performing well with a contribution margin of 45.4%. However, no units were sold via the **Internet Channel**, leading to no revenue from that stream.
   
2. **Gourmet Product**:
   - Both **Local** and **Internet Channels** show a solid contribution margin of 38.16%, with a high number of units sold online (8,000 units vs. 3,000 units locally), indicating that the **Internet Channel** is the stronger sales avenue for this product.

### Fixed Cost Evaluation:
To fully evaluate profitability, it is essential to compare these contribution margins with the company's fixed costs. If the fixed costs are too high, even with high margins, overall profitability could be low. Hence, maintaining high-volume sales in the internet channel, particularly for the gourmet product, can help absorb those costs better than relying on local sales alone.

Would you like further clarification or more details on any part of the analysis?

Here are 5 questions for deeper exploration:
1. How can the company improve internet sales for the Familiar product?
2. What impact would a price change for the Gourmet product have on its profitability?
3. What are the fixed costs, and how do they compare with the current contribution margins?
4. Should the company increase its focus on internet sales based on this data?
5. How could a better marketing strategy for Familiar online boost profitability?

**Tip**: To maximize profitability, focus on enhancing the channels with the highest margin while minimizing costs in low-margin or inactive channels.

La empresa LA SARTÉN POR EL MANGO fabrica dos productos: FAMILIAR y GOURMET. Los productos se venden por dos canales: local propio y venta por Internet. La información de precios y costos de ambos productos, en el último mes, es la siguiente: FAMILIAR GOURMET PRECIO DE VENTA $ 2.500 $ 3.800 COSTO VARIABLE $ 1.050 $ 1.870 GS. VAR. DE VENTA $ 315 $ 480 MARGEN DE CONTRIBUCIÓN $ 1.135 $ 1.450 Las unidades vendidas por ambos canales es la siguiente: FAMILIAR (Local): 5,000 unidades FAMILIAR (Internet): 0 unidades GOURMET (Local): 3,000 unidades GOURMET (Internet): 8,000 unidades. a) Calcular el margen de contribución total para cada producto y para cada canal. b) Calcular la razón de margen de contribución de cada territorio, en % con dos decimales. c) Analizar la rentabilidad de los productos y los canales, y evaluar la relación de estos con los costos fijos de la empresa.

Analyze the contribution margin and profitability of the FAMILIAR and GOURMET products across local and internet sales channels. Includes detailed calculations on contribution margins, percentage ratios, and fixed cost evaluations. Suitable for college-level business and accounting studies.

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