Exhibit 9 (continued) Breakeven: Fixed annual costs (operating and depreciated start up) + Contribution per "unit" = - Breakeven Units Profit Margin: Revenue less fixed annual costs less total variable costs Profit before tax Profit margin before tax $ 60 60 60 40 1 TI * See footnote 6 in the case narrative for product mix ratios b Working capital, bad debt, sales commissions, order processing, transportation, invi