The pharmacological Morrobwé, Ltd intends to market a new shower gel. The costs of research amounted 3,000,000.00 MT and management outlined a plan to recover that cost in 9 set annual installments, by charging the cost to depreciation.

To produce 9000 liters gel are needed 27,000 tons of Aloe Vera (raw material). In the domestic market each ton of Aloe Vera is quoted at 25.00 MT.

The company intends to allocate for the production of this specific gel 35 technicians, including 4 chemical engineers, 3 designers, 6 guards (2 for Factory, 2 for warehouse and 2 for central offices) and other technicians are medium. The salary in the company follows the following table:
Managers 25,00
Heads of Department 15,00
Engineers 35.50
Designers 22.50
Technicians for manufacture and sales 9.25
Other categories 7.50

It is expected that the team of Engineers on the global consumes 900 hours, the designers 350 hours, technicians 5000 hours and 1200 hours the guards. In addition to direct costs, the company will support an estimated cost of 827,000.00 MT in depreciation of manufacturing equipment, repairs and refrigeration system energy consumption and Water Company, which the base of allocation is the space occupied by each section (450 m2 manufactures, 45 m2 administrative and sales sectors and 200 m2 to the warehouse).

a) Presented the outline of the excepted costs to top management, a question rise. What will be the minimum price that Morrobwé should charge retailers?
b) Considering that the administrative and selling costs amounting 456,500.00 MT, determine the net profit for the company.