DRY CLEANING REVENUE

FIED COST

GROSS PROFIT

OPERATING COST

OPERATING INCOME

PAYROLL COST

SALES COMMISSIONS

VARIABLE COST

CONTRIBUTION MARGIN

9,0000,500 12,000 Garments Garments Garments Total variable costs $ 5,850$ 6,825 $ 7,800 25,200 25,200 25,200 Total fixed costs Total operating s 31,050 s 32,025 $ 33,000 costs Variable cost per garment Fixed cost per garment Average cost per garment $ 0.65$ 0.650.65 2.10 $ 3.45$ 3.05$2.75 2.80 2.40