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DAY CARE BOARDING GROOMING Sales Price per Unit $ 18.00 25.00 25.00 Variable Cost per Unit 4,65 7.35 9.97 Contribution Margin $ 13,35 $ 17.65

DAY CARE BOARDING GROOMING Sales Price per Unit $ 18.00 25.00 25.00 Variable Cost per Unit 4,65 7.35 9.97 Contribution Margin $ 13,35 $ 17.65 15.03 Contribution Margin Ratio 74% 71% 60%

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