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