CONTRIBUTION MARGIN ACCOUNTING CONTRIBUTION MARGIN () Domestic Market Foreign Market Other Total/Average Revenue - Variable Material Costs -Variable Production Costs -Other Direct Costs = Contribution Margin I -Fixed Material Costs 5,710,300 1,309,447 625,000 7,644,747 2,725,207 638,152 405,658 3,767,017 952,225 222,280 141,742 1,316,247 15,015 82,055 2,017,253 368,960 77,600 97,670 2,463,813 0 0 0 - Fixed Production Costs 398,008 92,908 59,245 550,161 - Fixed Distribution Costs (Product) 350,000 350,000 - Contribution Margin II 1,269,245 276,052 18,355 1,563,652 - Fixed Development Costs (Product) 400,000 = Contribution Margin III 1,163,652 - Fixed Company Costs - Research Sales - Administration = Contribution Margin IV CONTRIBUTION MARGIN (/UNIT) 0 665,062 247,518 251,071 Domestic Market Foreign Market Other Total/Average Revenue - Variable Material Costs - Variable Production Costs -Other Direct Costs = Contribution Margin I - Fixed Material Costs 170 167 125 164.65 81.13 81.13 81.13 81.13 28.35 28.35 28.35 28.35 0.46 10.46 0 2.1 60.06 47.06 15.52 53.06 0 0 0 - Fixed Production Costs 11.85 11.85 11.85 11.85 - Fixed Distribution Costs (Product) 10.42 7.54 = Contribution Margin II 37.79 35.21 3.67 33.68 - Fixed Development Costs (Product) 8.61 = Contribution Margin III 25.06 -Fixed Company Costs - Research - Sales - Administration - Contribution Margin IV 0 14.32 5.33 5.41