\begin{tabular}{|c|c|c|} \hline Probler & & \\ \hline \multicolumn{3}{|l|}{ ROI approach } \\ \hline \multicolumn{3}{|l|}{ General Information } \\ \hline Price & & $134 \\ \hline Variable Costs & & $69 \\ \hline Fixed Costs & $ & 8,600,000 \\ \hline Investment & $ & 11,000,000 \\ \hline ROI Goal & & 23% \\ \hline \multicolumn{3}{|l|}{ Calculate: } \\ \hline & & 7 \\ \hline Unit Contribution & & 13469=65 \\ \hline Contribution Margin & 1-(6 & 34)=48.51% \\ \hline \multicolumn{3}{|l|}{ Profit Goal } \\ \hline \multicolumn{3}{|l|}{ Unit Volume } \\ \hline Dollar Sales & & \\ \hline \end{tabular} Contribution approach