There are no limits on the owner’s personal liability in a sole proprietorship.
You Make the CallSituation 4
Mom’s Monogram is a small firm that manufactures and imprints monogramming
designs for jackets, caps, tee shirts, and other articles of clothing. The business has been
in operation for two years. In the first year, sales reached $50,000. The next year, sales
raced up to $300,000. Pricing of the firm’s services has been based on a straight,
cost-plus approach. Success has spawned plans to double plant size and equipment. The
owners have never spent money on advertising and believe that the expansion will
double sales within the next three years. They plan to continue pricing their services
using markup pricing.
Question 1 What problems may be encountered by this business if it continues to use
markup pricing?
Question 2 How can the firm’s total costs be analyzed to ascertain the appropriate
pricing strategy?
Question 3 What types of discounts might be offered to customers of Mom’s
Monogram? Be specific.