Product contribution report The Consumer Division of the Electric Products Company makes two models of hot water heaters. Both the 80 gallon and the 55 gallon models are excellent products. Some customers prefer the added capacity of the 80 gallon model, but it is slightly less energy efficient. Product cost and sales data are presented below for the fiscal year ended June 30.

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Sales in units Sales price Unit variable costs: Manufacturing... Other variable costs Fixed costs directly identifiable with products: Manufacturing... Other fixed costs Total division expenses Product 80 Gallon 55 Gallon Total 500 300 $400 $260 180 110 40 25 $42,000 $20,000 $62,000 26,000 8,000 34,000 26,000