Customers Anderson Houston Murray Sales revenue $50,000 $50,000 $25,000 Variable costs 40,000 37,000 18,000 Total $125,000 95,000 Contribution margin $10,000 $13,000 $ 7,000 $ 30,000 Direct fixed costs 3,000 4,000 6,500 13,500 Allocated fixed costs 4,000 4,000 2,000 Profit (loss) $ 3,000 $ 5,000 $(1,500) 10,000 $ 6,500