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Cost Volume Profit Analysis Piton Wall Hammer Sales Mix Selling Price 10.50 S 61.00 Variable Costs S 1.74 S 12.04 Contribution Margin/Unit S 8.76 S

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Cost Volume Profit Analysis Piton Wall Hammer Sales Mix Selling Price 10.50 S 61.00 Variable Costs S 1.74 S 12.04 Contribution Margin/Unit S 8.76 S 48.96 $ 11.85 Expected Demand (Units) 50400 4200 54600 Total Contribution Margin $ 441,504.00 $ 205,632.00 $ 647,136.00 Total Fixed Cost $ 604,405.00 Break-even (Units) 47072 3923 50995 Safety Margin (Units) 3328 277 3605 Safety Margin $ 34,943.57 $ 16,917.13 $ 51,860.70 Operating Income $ 29,152.93 $ 13,578.07 $ 42,731.00

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