Answer:
The most reasonable net income goal from the given options is $2,600 (option b).
Step-by-step explanation:
To calculate the net income goal, we need to consider the fixed costs, contribution margin, and the desired increase in net income.
Given:
Number of cupcakes sold per month = 1,200
Fixed costs = $1,500 per month
Contribution margin per cupcake = $3
Let's calculate the current net income:
Net income = (Number of cupcakes sold per month * Contribution margin per cupcake) - Fixed costs
Net income = (1,200 * $3) - $1,500
Net income = $3,600 - $1,500
Net income = $2,100
Now, we can calculate the desired net income goal by adding the desired increase to the current net income.
Let's go through the answer options and check which one is reasonable:
a) $1,800: This would be lower than the current net income of $2,100. Not a reasonable goal.
b) $2,600: This would be an increase of $500 from the current net income of $2,100. It seems like a reasonable goal.
c) $2,100: This is the current net income. Not a goal for increasing the net income.
d) $5,600: This would be a significant increase from the current net income of $2,100. It seems like an ambitious goal, but it's not stated as a reasonable goal.
Therefore, the most reasonable net income goal from the given options is $2,600 (option b).