A B C D 4 Revenue per Carwash (Per carwash) 5 $ 13.00 6 Variable Costs (per carwash): 7 Utilities (Elec/gas/water) $ 0.78 8 Detergents/Chemicals $ 0.64 9 Maintenance costs $ 0.47 10 Site Labor $ 1.24 11 Total Variable Costs $ 3.13 12 13 Contribution Margin $ 9.87 14 15 Contribution Margin% 76% 16 17 Fixed Costs (dollars): 18 Owners' salary $ 75,000.00 19 Daughter's salary $ 67,500.00 20 Son's salary $ 67,500.00 21 Insurance $ 16,500.00 22 Operating costs (cc fees) S 22,500.00 23 Advertising $ 24,375.00 24 Depreciation $ 30,000.00 25 Total Fixed Costs $ 303,375.00 per year 26 27 28 Breakeven Carwashes 29 30 Fixed Costs 31 Contribution Margin per Carwash 32 33 Breakeven Carwashes $ 303,375.00 $ 9.87 30,737 34 35 Breakeven Dollars 36 Breakeven Carwashes 30,737 37 Revenue per Carwash $ 1.78 38 39 Breakeven Dollars $ 54,712 40 41 42 43 Margin of Safety 44 45 46 47 Revenue per Carwash 48 Carwashes 49 50 Total Revenue 51 52 53 54 55 Forecasted Revenue 56 57 Forecasted Variable Costs 58 Variable Cost per Unit 59 Forecasted Carwashes 60 61 Forecasted Variable Costs 62 63 Forecasted Contribution Margin 64 65 Forecasted Fixed Costs 66 Forecasted Breakeven Margin of Safety 1.78 $ 37,500 1.78 30,737 0 0 $ 66,750 $ 54,712 $ 0 Degree of Operating Leverage 67 Forecasted Net Operating Income $ 68 69 70 Forecasted Contribution Margin 71 Forecasted Net Operating Income 72 73 Degree of Operating Leverage