材料全屏For some time the BD compa

材料全屏 For some time the BD company has sold its entire output of canned goods to supermarket chains which sell them as 'own label' products. One advantage of this arrangement is that BD incurs no marketing costs, but there is continued pressure from the chains on prices, and margins are tight. As a consequence, BD is considering selling some of its output under the BD brand. Margins will be better but there will be substantial marketing costs. The following information is available. For 20X3 the unit contribution on BD brand sales is expected to be 331/3% greater than 'own label' sales, but variable marketing costs of 2c per can and fixed marketing costs of $400,000 will be incurred. 31 【论述题】 Prepare a contribution breakeven chart for 20X3 assuming that all sales will be 'own label'.