Chocolate Chip	Sugar	Specialty	Total
Units Sold	1,500,000	980,000	300,000	2,780,000
Sales	$ 1,875,000.00	$ 882,000.00	$ 1,050,000.00	$ 3,807,000.00
Less: Variable Costs	$ 690,000.00	$ 205,800.00	$ 81,000.00	$ 976,800.00
Contribution Margin	$ 1,185,000.00	$ 676,200.00	$ 969,000.00	$ 2,830,200.00
Less: Common Fixed Costs				$ 125,000.00
Profit				$ 2,705,200.00
Per item Contribution Margin
Weighted Average Contribution Margin
Break-even point in units

• Calculate the contribution margin (CM) for each of the three products sold at the cookie business.
• Calculate the weighted average CM.
• Calculate the breakeven point.