Budget Data Variable Product Selling price per unit cost per CM per Sales volume in Sales mix (based on Total Contribution unit unit units units) Margin Aces 10.00 2.00 8.00 123,000 61.50% Bells 15.00 10.00 5.00 77,000 38.50% 200,000 984,000 385,000 1,369,000 Actual Data Variable Sales Sales mix Selling price cost per CM per volume in (based on Total Contribution Product per unit unit unit units units) Margin Aces Bells 11.00 2.50 8.50 115,000 63.89% 977,500 14.50 10.00 4.50 65,000 36.11% 292,500 180,000 1,270,000 Actual Market size Budgeted Market Product Aces Bells in units 200,000 100,000 Size in Units 210,000 90,000