Cookie Business 2 3 4 Chocolate Chip Sugar Specialty Total; 5 Units Sold 1,500,000 980,000 300,000 2,780,000 6 Sales $ 1,875,000.00 $ 882,000.00 $ 1,050,000.00 S 3,807,000.00 7 Less: Variable Costs S 690,000.00 $ 205,800.00 S 81,000.00 976,800.00 8 Contribution Margin $ 1,185,000.00 $ 676,200.00 $ 969,000.00 2,830,200.00 9 Less: Common Fixed Costs 125,000.00 10 | Profit 2,705,200.00 11 12 Per item Contribution Margin 0.79 0.69 3.23 13 Weighted Average 14 Contribution Margin 1.018 1.023 15 16 1 17 Break-even point in units 122,783 122,141.88 18 19