E Total 2,780,000 3,807,000.00 976,800.00 2,830,200.00 125,000.00 2,705,200.00 1 Cookie Business 2 3 4 Chocolate Chip Sugar Specialty 5 Units Sold 1,500,000 980,000 300,000 6 Sales $ 1,875,000.00 $ 882,000.00 $ 1,050,000.00 $ 7 Less: Variable Costs $ 690,000.00 $ 205,800.00 $ 81,000.00 $ 8 Contribution Margin $ 1,185,000.00 $ 676,200.00 $ 969,000.00 $ 9 Less: Common Fixed Costs $ 10 Profit $ 11 12 Per item Contribution Margin 0.80 0.70 3.05 13 Weighted Average Contribution 14 Margin 15 16 17 Break even point in units 18 19 20 21 22 23 24 25 26 27 28 29 + 20