ComputerGuard offers computer consulting, training, and repair services. For the most recent fiscal year, profit was $301,200, as follows: Consulting Training Repair Total Sales $546,800 $520,000 $398,300 $1,465,100 Less variable costs: Salaries 296,000 200,600 227,600 724,200 Supplies/parts 24,300 38,200 72,700 135,200 Other 1,200 2,600 4,000 7,800 Contribution margin $225,300 $278,600 $94,000 597,900 Less common fixed costs: Rent 55,900 Owners salary 217,100 Utilities 12,700 Other 11,000 Profit $301,200