USER'S MANUAL FOR “SUPERMARKET
Contents
1. or 4 General Merchandise percent or 4 Promotions Store Programs percent of sales 0 to 4 5 eR Double Coupons O No 1 Yes a Advertising 6000 basic for stores Store Hour Policy number 1 2 3 a Specials Grocery number 0 to 40 ee Meat Deli number 0 to 20 eS Dairy number 0 to 10 At Produce numbers 0 to 10 ee Frozen Food number 0 to 10 je i oe General Merchandise number 0 to 10 eee Orders Grocery dollars Meat Deli dollars Dairy dollars Produce dollars Frozen Food dollars General Merchandise dollars People Full time people in meat deli dept 3 or more Part time people in meat deli dept lt 60 Full time people rest of store 15 or more Part time people rest of store lt 60 Facilities Remodel store number Open new store number Money Borrow money dollars Repay loan dollars Make investment dollars Call investment dollars Maximum and minimum margins for the next quarter are shown at the bottom of your market share report Full time equivalents REE The maximum amount which can be borrowed next quarter is shown at the bottom of your balance sheet 182. the excessive profits It is recommended that the initial reduction in market potential sales be Table 1 Impact of Factors Affecting Sales in Supermarket University Response Coefficient Factor Total Market Margins CMKT Growth GROW Store or Team Advertising CAE Total Specials CTSP Store Programs CSTP Store Programs Dilution CPSTP Double Coupon in Affected Department CHCOU Double Coupon Other Departments CLCOU Double Coupon Dilution PCOU Promotional Carryover CCAR Store Hour Policy CHOUR Store Labor Image Factor CLAB Remodeling not representative store No Remodeling after Qtr 4 not representative store Departmental Grocery Margin CDPA Grocery Special CSPA Grocery Stock Turn STA Meat Margin CDPB Meat Special CSPB Meat Stock Turn STB Meat Overtime CMLAB Produce Margin CDPC Produce Special CSPC Produce Stock Turn STC Dairy Margin CDPD Dairy Special CSPD Dairy Stock Turn STD Frozen Food Margin CDPE Frozen Food Special CSPE Frozen Food Stock Turn STE Gen Mer Margin CDPF Gen Mer Special CSPF Gen Mer Stock Turn STF Minimum Maximum S11 No limit 860 940 800 975 1 000 1 000 950 952 1 000 880 880 02 780 959 800 867 900 944 950 876 930 888 938 932 977 Response coefficients for factors affecting sales are printed if print calculated coefficients is requested Response coefficients
3. DE TRADE2 etc 2 Input Driver lt A B C gt 3 The menu below appears In response to Choice enter the number corresponding to the graph you want to create If you want a hard copy of the graph which appears on the screen press the PrtSc and shift keys simultaneously Graphs to be Created All Graphs Total Sales Profit Equity Gross Margin Total Expense Wage Expense Market Share line Market Share pie Team Operating Performance Exit TS LVHMNAURWN DS Enter the number of the graph to be created Choice The Market Share Pie Graph and the Team Operating Performance Graph 10 result in prompts to specify quarter and team wanted Market Share Quarter lt quarter number gt Team to Graph lt team number gt Enter Oto return to the menu or press the Enter key To see a graph for a different team or quarter press the space bar When you are ready to exit the program enter lt 11 gt in response to Graph Recovery from Errors One problem you may encounter when running the editor is exiting it without entering the END or QUIT option the power may be turned off a Control Break entered and so on If you are creating a file you lose ALL the data that have been entered If you are editing a file you lose only the changes that have been made When editing an existing file backup copy of the file is made This backup file contains the file s contents before any changes were ma
4. For example if you use an HP laser printer enter EGADHP T 3 Enter A to change default drive 4 Insert SM diskette in drive A 5 In response to prompt A gt enter SM or enter SM from the directory on your hard disk in which the programs are stored Using the Control Program SM SM is a control program which lets you load any one of the three programs editor processor graphics from a menu Each of these three programs can be loaded directly by entering ED SMCS GRAPH but it is quicker to go through the menu in SM You can then do the tasks in sequence At the DOS prompt A B C enter lt SM gt After SM is loaded the main menu will appear on the screen and you have four choices Enter Edit Team Decisions Process Decisions Graph Team Results on Screen Exit to DOS D At the prompt Task enter the number of the task you want to perform After the appropriate program is loaded you will have a menu for that task to guide you through its execution To stop program execution and return to the SM menu use Ctrl Break Entering and Editing Data ED ED is used to create a data file for decisions to be processed for teams in a trade area You will either be starting an exercise and thus need to create a new file or adding decisions for subsequent quarters to that file or editing data for some quarters We will outline the steps for these two situations To run enter lt 1 gt if you are operating from the menu in
5. SM or enter ED at the DOS prompt Creating a New File You respond to the following prompts to start a new file for a trade area for quarter 1 1 File Name lt filename gt Enter the name of the file you are going to create such as TRADE1 TRADE2 etc Each trade area or competing teams must have a distinct filename You can have data for many trade areas on the same diskette but each must have a unique filename 2 Disk Drive lt A B C gt Several messages now appear on the screen One explains that a number in brackets following a prompt is the default value i e it remains the same if you enter a lt RETURN gt 3 Option Enter N to indicate that you are creating a new file of team decisions If you enter H elp a menu explaining all options for ED will appear on the screen 4 Trade Area lt nbr gt This number is used to identify the trade area in this file 5 Number of Stores per Firm n lt 99 lt nbr gt Enter 3 which corresponds with the starting position shown in the instruction manual If you want to start with a different number of stores per firm teams must be made aware of this 6 Number of Teams 2 lt n lt 5 lt nbr gt The number of teams that are competing in this trade area At this point you can move the cursor up or down to correct entries or enter lt CTRL END gt to go to the next screen Words in script indicate computer prompts or messages and lt gt indicate what you are to enter in respons
6. Specials in one department affect sales in others Total specials for the store can reduce sales by as much as 6 percent and increase sales as much as 9 percent Store programs There are four types of store programs listed in the student manual but only a total percentage of sales is entered on the decision form One type of program is thus not more effective than another in the simulator Sales are 36 percent greater at the maximum expenditure of 4 5 percent of sales for store programs than at 0 expenditure There is a dilution effect as the number of teams using store programs increases however The maximum dilution effect is a five percent reduction in store program effectiveness Double coupons Double coupons may be used for grocery frozen and general merchandise items If given sales are increased by 19 percent in those departments and by 2 percent in the other three departments The effectiveness of double coupons is diluted if more than one team uses them Their effectiveness is reduced by 1 percent for each 10 percent increase in teams using double coupons The maximum dilution effect is 10 percent for the grocery frozen food and general merchandise departments and 2 percent for other departments Promotional carryover The use of specials store programs and double coupons in one quarter affects sales in the following quarter Total number of specials advertising store programs and double coupons have an equal weight for this factor w
7. USER S MANUAL FOR SUPERMARKET UNIVERSITY by Emerson M Babb and Kim E Leburg Staff Paper 97 6 April 1997 Department of Agricultural Economics Purdue University West Lafayette IN 47907 1145 This is one of two publications relating to Supermarket University There is also an Instruction Manual for students Staff Paper 97 5 Purdue University is committed to the policy that all persons shall have equal access to its programs and employment without regard to race color creed religion national origin sex age marital status disability public assistance status veterans status or sexual orientation USER S MANUAL FOR SUPERMARKET UNIVERSITY by Emerson M Babb and Kim E Leburg Dept of Agricultural Economics Purdue University babbsuper aol com Staff Paper 97 6 February 1997 Abstract This manual describes procedures for processing Supermarket University on a personal computer and some of the factors affecting sales margins and costs The programs for entering and editing team decisions processing decisions and graphing results utilize prompts and menus Keywords supermarket simulator supermarket management financial management Copyright Emerson M Babb Permission is granted to make unlimited copies of this manual without modifications for use with Supermarket University Table of Contents Abstract Processing Supermarket University Using Control Program SM Entering and Editi
8. are normalized on 1 i e a value of 1 0 would have no positive or negative effect on sales Variable names in the computer program are shown in parentheses beside each factor percentage shown 10 Each stock turn above the prescribed maximum stock turn for the department results in a decrease in sales of the Store 10 percent enter 10 in response to market growth factor query and teams be told that a new competitor has captured 10 percent of the market You can indicate that the new competitor will leave the market if margins are reduced making the market less attractive from the standpoint of profits If teams continue to raise margins an additional 10 percent loss of market to new competitors could be modeled enter 20 In general a 10 percent decrease in market potential sales offsets about a percent increase in overall margins The market growth factor for each quarter is independent of other quarters Thus entering 10 for one quarter reduces market potential in that quarter only To continue this reduction 10 must be entered in subsequent quarters Entry of 0 returns market potential to the original level Again it is important to tell teams about each change in the market growth factor and reasons for this change Advertising Advertising can increase sales in all departments of the store by as much as 12 percent and result in loss of sales of as much as 14 percent if there is no advertising expenditure Total specials
9. de If something should happen while you are editing a file you can use the backup file However before you can edit the backup file you must rename it The backup file has a BAK extension a file with this extension cannot be edited The following is an example of the procedure to follow when you prematurely exit the editor 1 You decide to edit the file TEST Upon specifying TEST as the file to edit the backup file TEST BAK is created 3 While editing TEST something goes wrong and the DOS prompt appears on the screen you have exited the editor without entering END or QUIT 4 Before you can continue you must change the backup file name you must NOT be in the editor at this time Enter the following command RENAME TEST BAK TEST This renames the backup file to the name originally specified when the file was created You should note that a the disk drive must be specified if it differs from the default drive and b the new name does not necessarily need to be the same as the old name 5 The file is now renamed and ready to exit Organizing the Training Session Supermarket University can be used in many teaching situations intensive one day training sessions to once a week classroom use where decisions are made outside of the class and merely turned in Itis very helpful if the student reads the instruction manual prior to introducing the game This can save up to an hour of class time and enhances understanding of the
10. e to prompt 7 Enter Print Control Data This screen has default settings for the various print options but these can be changed as desired by use of the cursor When you are satisfied with the reports to be printed enter lt CTRL END gt which takes you to the next screen 8 Quarter k Market Growth from Last Quarter lt nbr gt Enter desired percentage change in the market sales growth from the previous quarter due to external forces In general is recommended so that total market sales changes are due to decisions made by teams See page 10 for further discussion of growth factor 9 Automatic Manual Entry A M lt A M gt If you enter A decisions regarding margins promotions and specials are entered as in Table 1 in the student manual Some teachers want students to make only decisions regarding orders people facilities and money during the first quarter or two This A option speeds data entry in this case If M is entered all decisions are manually entered 10 Team Number lt nbr gt 11 Enter Decisions for Team k Quarter K The decisions for teams are now entered in the order they appear on the decision form as called for by prompts In normal circumstances decimals are not used If values are outside the allowable range you will get a message to reenter the decisions After margins promotions and specials are entered you can use the cursor to correct data entry problems and then enter l
11. ental of 1 1 2 percent of sales with a minimum of 2500 per week depreciation of 1923 per week 6 year schedule and 110 per week for utilities repairs property taxes and the like Other Expenses These are variable costs and amount to 5 0 percent of total cost of goods sold Store Hours Labor productivity is about 3 percent higher under store hour policy 2 than for policy 1 Labor productivity under store hour policy 3 is about 4 5 percent higher than for policy 1 Sales Volume Labor productivity increases with store volume A 20 percent increase in store volume results in an improvement in labor productivity of about 1 percent Of course excess labor and overtime further impact labor cost 15 Part Time Persons Labor productivity declines as the proportion of part time persons based on total full time equivalent excluding persons in the meat department increases from 25 percent to 60 percent Each percentage increase in part time labor reduces total labor productivity about 0 6 percent Other Income This is computed on the basis of 0 3 percent of total cost of goods sold Income Tax The 1995 U S corporate income tax rate is used plus 2 percent for state and local taxes Interest A minimum cash balance of 5000 per store is required In one special case the minimum balance may be above 5000 per store If a profit is anticipated cash is held for income tax payment The anticipated profit may disappear if loans from Fr
12. ercent B Specials Dairy specials can affect sales in that department by as much as 21 percent C Stock turns Sales are reduced by 0 3 percent for each turn that stock turns are above 50 The maximum reduction is 2200 Frozen Food Department A Margins Deviations from the average going in margin for all teams can result in sales increases or decreases of as much as 11 percent B Specials Frozen food specials can affect sales in that department by as much as 14 percent C Stock turns Sales are reduced 0 4 percent for each turn that stock turns are above 20 The maximum reduction is 2000 General Merchandise Department A Margins Deviations from the average going in margin for all teams can result in sales increases or decreases of as much as 7 percent B Specials General merchandise specials can affect sales in that department by as much as 9 percent C Stock turns Sales are reduced by 0 3 percent for each turn that stock turns are above 12 The maximum reduction is 1500 13 Determination of Gross Margins Initial gross margins going in are reduced by shrink specials and double coupons Shrink A normal shrink is computed for each department and this shrink is increased if stock turns are below a specified level Table 2 The dollar loss of shrink is based on the cost of goods but the shrink percentage is reported as a percentage of sales Table 2 Departmental Shrink Percentage in Supermarket Universit
13. hich can result in sales decreases of as much as 4 8 percent and increases of as much as 7 1 percent in the following quarter Store hours Store hour policy 2 results in a 10 percent increase in sales compared to store hour policy 1 There is an additional 5 percent increase in sales with store hour policy 3 Labor image factor Excessive overtime resulting in waiting lines at checkout points can reduce sales as much as 12 percent the following quarter 11 Remodeling The representative store for which decisions are made is never remodeled but remodeling does result in a 20 percent decrease in sales at the store which is remodeled during the quarter in which work is being done Sales increase by 30 percent in quarters following completion of the remodeling job If no store has been remodeled by the fifth quarter decision to remodel made in the fourth quarter sales in one store gradually decline until it is remodeled Sales at the old store decline 2 percent in quarter 5 which has the effect of reducing sales for a three store chain by 0 67 percent and subsequently decline by as much as an additional 7 percent in quarter 10 which has the effect of reducing sales for a three store chain by 2 3 percent The accumulative effects of not remodeling by quarter 10 reach 27 percent for the old store and 8 99 percent for a three store chain Grocery Department A Margins Deviations from the average going in margin for all teams can result i
14. iendly Finance are needed Thus cash reserved for tax payments may appear in addition to the minimum balance Ratios Financial ratios computed in the game are standard but several are defined below Ratios which use balance sheet and operating statement numbers are annualized i e quarter ratios multiplied by 4 Liabilities Debt to Equity Net Worth _ Current Assets _ Current Ratio TETA Current Liabilities Sales Asset Turnover Assets Profit AT Return on Total Assets x4 Assets Profit AT Return on Equity ROE Net Worth Ave Return on Equity Ave Return on Equity for Quarters Completed 16 TMs 98 anes Inventory Inventory for the supermarket chain is the ending inventory for the representative store times the number of stores in the chain Total inventory is not affected by the decision to remodel This means that inventory in the remodeled store is first higher then lower than at the representative store Inventory control for the representative store is still reflected in overall inventory management The procedure of multiplying inventory at the representative store times number of stores simplifies cash flow analysis 17 SUPERMARKET UNIVERSITY DECISION FORM Trade Area Number Team Number Quarter Number Margins Grocery percent or 4 Meat Deli percent or 4 Dairy percent or 4 Produce percent or 4 Frozen Food percent
15. ion a few times or nothing at all We suggest that you glance through succeeding sections to get a feel of what is there so you can find items if you need to refer to them later There are four programs you will be using Supermarket Chain Simulator Control Program SM which is used to load ED SMCS and GRAPH described below Supermarket Chain Simulator Editor ED which is used to enter and edit team decisions Supermarket Chain Simulator Processor SMCS which is used to process team decisions and print results of decisions Supermarket Chain Simulator Graphics for Printer GRAPH which is used to create graphs of team performance on the screen which can then be produced on the printer You may need to use a Screen Print Package such as EGAD published by LS Software 8139 East Mawsen Mesa AZ 85207 phone 602 380 9175 to print copies of graphs on the screen on your printer The following instructions are used to run all Supermarket University programs Ls Start DOS Version 5 0 or higher If you have a hard drive C gt indicates the system is ready for acommand Otherwise your default drive is usually A gt Program execution will be faster if you load programs in a directory on your hard disk and operate from that directory 2 Enter EGAD with the appropriate printer suffix if you want to print copies of the graphs from your screen These can be used to make transparencies Use T to put EGAD in memory and U to remove it
16. ith SMCS There are other options which are identified below The option C change data will be the second most used option Under that option you can change any data in the file administrative data print control data and team decisions for any quarter A Add a team to the trade area C Change data D Delete a team from the trade area E End edit change made to the file H Help list editor options Q Quit abort edit changes NOT made to file N New file creation P Print current file contents screen or printer R Add a quarter to the trade area X Delete a quarter from the trade area SMCS must be started from quarter 1 if one of the following conditions is met 1 A team is added or deleted 2 A quarter is deleted If changes are made in decisions for a prior quarter SMCS must be restarted from that quarter For example you are at quarter 6 but some changes are made in decisions for one team in quarter 3 You must start from quarter 3 to update data and you will get correct results for quarter 6 Processing Team Decisions SMCS To run enter lt 2 gt from SM menu or enter SMCS at the DOS prompt Some messages will appear on the screen after which you respond to the prompts discussed below 1 Selection of Output You enter lt 1 gt at Your Choice if you want to write results to a file and lt 2 gt if you want to print results If you write the output to a file you can review the results on
17. n sales increases or decreases of as much as 22 percent 4 percent difference from average margin Specials Grocery specials can affect sales in that department by as much as 13 percent The effectiveness of specials decreases as the number of specials increases Stock turns Sales are reduced 0 6 percent for each turn that stock turns are above 20 Meat Department A Margins Deviations from the average going in margin for all teams can result in sales increases or decreases of as much as 20 percent Specials Meat specials can affect sales in that department by as much as 33 percent Stock turns Sales are reduced by 0 5 percent for each turn that stock turns are above 45 The maximum reduction is 3500 Overtime If there is excessive overtime in the meat department meat sales will decline 0 1 percent for each 1 that meat sales per hour worked is above 100 The maximum sales decline is 10 percent 12 Produce Department A Margins Deviations from the average going in margin for all teams can result in sales increases or decreases of as much as 6 percent B Specials Product specials can affect sales in that department by as much as 12 percent C Stock turns Sales are reduced by 0 3 percent for each turn that stock turns are above 65 The maximum reduction is 1500 Dairy Department A Margins Deviations from the average going in margin for all teams can result in sales increases or decreases of as much as 12 p
18. ng Data ED Creating a New File Adding a Quarter Processing Team Decisions SMCS Graphing Team Results on Screen Printer GRAPH Recovery from Errors Organizing the Training Session Determination of Sales Total Market Store Grocery Department Meat Department Produce Department Dairy Department Frozen Food Department General Merchandise Department Determination of Gross Margins Shrink Specials Double Coupons Determination of Costs Non Controllable Cost Other Expenses Store Hours Sales Volume Part Time Persons Other Income Income Tax Interest Ratios Inventory Blank Decision Forms 15 NUNN on 11 12 12 13 13 13 13 14 14 14 15 15 15 15 15 15 16 16 16 16 17 18 USER S MANUAL FOR SUPERMARKET UNIVERSITY by Emerson M Babb and Kim E Leburg Dept of Agriculural Economics Purdue University West Lafayette Indiana 47907 1145 babbsuper aol com Staff Paper 97 5 February 1997 Processing Supermarket University This manual contains instructions about the use of Supermarket University and information concerning response functions or how it works It assumes that you are familiar with the operation of a microcomputer and the associated disk operating system You may not need to read all of this manual because the computer programs employ prompts and menus to guide you through data entry and processing You may rely only on the Quick Reference Sheet after you have used the simulat
19. of these factors carry over from one quarter to the next and nearly all factors affect sales in a multiplicative way There is interaction among factors For example the impact of specials on sales varies directly with the level of advertising and vice versa The effect of each factor on sales described below is for the situation where all other factors are at a normal level i e set at a value equal to 1 Sales response functions are generally nonlinear Total Market A Margins Total sales for the market as a whole could increase as much as 26 percent or decline as much as 51 percent depending on the joint decisions of teams regarding gonig in margins B Growth factor The game administrator has the option to increase or decrease total market sales each quarter by any percentage change This factor would represent changes in sales due to exogenous factors such as changes in population entry of new competitors and the like If the factor is left at 0 sales changes for the market area will be due to decisions of teams If the factor is set at some other level 10 15 etc teams should be told that external forces are changing market sales in order to avoid confusion A major reason to use a market growth factor other than 0 is to discipline a market where teams have jointly raised margins to unreasonable levels and are experiencing unrealistic profits In such cases the game administrator can model the entry of new competitors attracted by
20. screen to see if they seem reasonable before printing results If you enter lt 2 gt results are printed as soon as processing is complete File Name for Output include Path If you want to write output to file you must designate a file name and path e g C EXAMPLE After the team decisions are processed you can exit SM by entering lt 4 gt and then type results on the screen with the command TYPE EXAMPLE MORE Input File Name lt filename gt Enter the name of the file to be processed e g TRADE Input Driver lt A B C gt Quarter to Run lt nbr gt Enter the number of the quarter to be processed i e the most recent quarter In some cases where changes were made in the data you may start processing for a quarter prior to the most recent quarter but that is the exception Team to Print O All lt 0 gt You would normally enter lt 0 gt to process all teams but you can designate a single team to be printed THE PRINTER STARTS TO SING Processing of decisions starts and messages appear on the screen indicating progress towards a completed job Graphing Team Results on Screen Printer GRAPH GRAPH is used to create graphs of team performance on the screen Hard copies of these graphs can be made on the printer from which transparencies can be produced To run enter lt 3 gt at SM menu or GRAPH at the DOS prompt 1 Input File Name lt filename gt Enter the name of the file you used when you ran SMCS i e TRA
21. simulator early in the session If students have read the instruction manual it should only take about 20 minutes to introduce the simulator and 10 minutes to organize teams and start decision making There is no fixed rule as to how many students can be on a team but 3 to 5 seems to work best There can be from 2 to 5 teams competing with one another in a trade area You can organize as many trade areas for the session as needed Each trade area will be completely independent of others i e decisions made by teams in one trade area do not influence sales or performance for teams in another You do not need to have the same number of teams in each trade area You could have 3 teams in one trade area and 5 in another When teams turn in their decision form it should be checked for accuracy It is better to find errors here and get them corrected than for the computer to find them at the point of data entry Be sure the form is completely filled in and decisions are logical i e no doubling or tripling of advertising etc Processing time is 1 to 2 minutes per team depending on printer speed The instructor may prepare a variety of lectures or other events to be presented while the decisions are being processed The simulator can be used to reinforce business or economics principles and tools being taught Determination of Sales Sales are affected by factors at the total market store and departmental levels Table 1 The effects of some
22. t CTRL END gt to go to the next screen where orders people facility and money decisions are entered as in the previous screen Decisions for the next team are then entered 12 Input Option Character lt E gt After all decisions are entered you will get a screen with various options listed Enter lt E gt to end creation of the new file It will be stored under the filename you designated in 1 e g TRADE1 etc A historical file will also be created which will be the filename with an H before it e g HTRADE1 THAT S IT You get a message that creation of your file is complete and you are ready to process decisions for quarter 1 with SMCS Adding a Quarter 4 The steps below are used to add decisions for quarters after the first quarter when the file was created for the trade area File Name lt filename gt Enter the name of the existing file e g TRADE1 Disk Drive lt A B C gt Option Enter R to indicate a quarter is to be added Quarter k Market Growth from Last Quarter lt nbr gt Enter normally See page 10 for further discussion of growth factor Team Decisions The decisions for teams are entered as called for by prompts same as for creating a new file Option Enter E to indicate you have finished entering data and are ready to exit the editor THAT S ALL You get a message that editing of your file is complete and you are ready to process decisions for the current quarter w
23. y Based on Cost of Goods Sold Excess Shrink Stock Turn Department Normal i Below Added Amount Grocery 1 04 16 Meat 5 90 50 Produce 11 4 55 Dairy 2 60 35 Frozen Foods 2 90 16 General Merchandise 2 10 8 The normal shrinkage is increased by the percentages below for each stock turn below that specified Specials Specials represent sales below the initial departmental gross margin Each special in the following departments reduces the overall sales dollars in that department by the following approximate percentages dollars compared to a given physical volume at the initial gross margin Grocery 0 08 49 Dairy 0 41 53 Meat 0 24 58 Frozen Food 0 62 44 Produce 0 53 43 Gen Merchandise 0 61 35 14 The above figures are approximate as they vary with margin and other policies For example if you gave store programs you would sell more of the grocery item on special and the dollar reduction associated with one special would be greater than 49 Double Coupons If double coupons are given the overall gross margins in the three departments are reduced by the following percentages Grocery 3 0 Frozen Food 3 65 Gen Merchandise 3 5 Determination of Costs Wage rates and many other cost factors are described in the instruction manual Some of the factors affecting cost are described in greater detail below Non Controllable Cost These costs consist of management costs of 3200 per week store r
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