Amount per Unit Units 9,000 Sales Revenue 23 $ 207,000 $ 117 000 10,500 241,500 $ 136,500 12,500 287,500 162,500 13 Variable Expenses Contribution Margin 90,000 51,000 105,000 51,000 125,000 51,000 Fixed Expenses $ 39 000 $ 54 000 $ 74 000 Operating Income NetTech Technologies Income Statement For the Month Ended July 31, 2018 Sales Revenue $ 294,500 167,700 Variable Expenses Contribution Margin 126,800 Fixed Expenses 52,000 74,800 Operating Income Flexible Sales Budget Amounts Per Unit Actual Budget Flexible Volume Static Results Variance Budget Variance Budget Units Sales Revenue L L L Sales Revenue Variable Expenses Contribution Margin ODOOD Fixed Expenses Operating Income Amount per Unit Units 9,000 Sales Revenue 23 $ 207,000 $ 117 000 10,500 241,500 $ 136,500 12,500 287,500 162,500 13 Variable Expenses Contribution Margin 90,000 51,000 105,000 51,000 125,000 51,000 Fixed Expenses $ 39 000 $ 54 000 $ 74 000 Operating Income NetTech Technologies Income Statement For the Month Ended July 31, 2018 Sales Revenue $ 294,500 167,700 Variable Expenses Contribution Margin 126,800 Fixed Expenses 52,000 74,800 Operating Income Flexible Sales Budget Amounts Per Unit Actual Budget Flexible Volume Static Results Variance Budget Variance Budget Units Sales Revenue L L L Sales Revenue Variable Expenses Contribution Margin ODOOD Fixed Expenses Operating Income

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Amount per Unit Units 9,000 Sales Revenue   23 $ 207,000 $ 117 000 10,500 241,500 $ 136,500 12,500 287,500 162,500 13 Variable Expenses Contribution Margin 90,000 51,000 105,000 51,000 125,000 51,000 Fixed Expenses $ 39 000 $ 54 000 $ 74 000 Operating Income NetTech Technologies Income Statement For the Month Ended July 31, 2018 Sales Revenue $ 294,500 167,700 Variable Expenses Contribution Margin 126,800 Fixed Expenses 52,000 74,800 Operating Income Flexible Sales Budget Amounts Per Unit Actual Budget Flexible Volume Static Results Variance Budget Variance Budget Units Sales Revenue L L L Sales Revenue Variable Expenses Contribution Margin ODOOD Fixed Expenses Operating Income Amount per Unit Units 9,000 Sales Revenue   23 $ 207,000 $ 117 000 10,500 241,500 $ 136,500 12,500 287,500 162,500 13 Variable Expenses Contribution Margin 90,000 51,000 105,000 51,000 125,000 51,000 Fixed Expenses $ 39 000 $ 54 000 $ 74 000 Operating Income NetTech Technologies Income Statement For the Month Ended July 31, 2018 Sales Revenue $ 294,500 167,700 Variable Expenses Contribution Margin 126,800 Fixed Expenses 52,000 74,800 Operating Income Flexible Sales Budget Amounts Per Unit Actual Budget Flexible Volume Static Results Variance Budget Variance Budget Units Sales Revenue L L L Sales Revenue Variable Expenses Contribution Margin ODOOD Fixed Expenses Operating Income

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Amount per Unit Units 9,000 Sales Revenue - 23 $ 207,000 $ 117.000 10,500 241,500 $ 136,500 12,500 287,500 162,500 13 Variable Expenses Contribution Margin

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