Contribution Format 2016 2017 2018

Sales $135,987 $177,866 $232,887

Variable expenses

Cost of sales 88,265 111,934 139,156

Fulfillment 14,095 20,199 27,222

Marketing 7,233 10,069 13,814

Technology and content 8,042.50 11,310 14,418.50

Total variable expenses 117,636 153,512 194,610

Contribution margin $18,351 $24,354 $38,277

Fixed expenses Fulfillment 3,524 5,050 6,805

Technology and content 8,042.50 11,310 14,418.50

General and admin 2,432 3,674 4,336

Other 167 214 296

Total fixed expenses 14,165 20,248 25,856

Operating income $4,186 $4,106 $12,421

calculate the contribution margin ratio , breakeven dollar sales, margin of safety (dollars), safety margin % of sales