\fREGAL FLAIR ENTERPRISE RESPONSIBILITY ACCOUNTING STATEMENT FOR FEBRUARY Business Center Entire Company Jewelry Line Apparel Line Dollar Percentage Dollar Percentage Dollar Percentage Sales $1,300,000 100.0% $900,000 100.0% $400.000 100.0% Variable costs 480,000 36.9 360,000 40.0 120,000 30.0 Contribution margin $820.000 63.1% $540.000 60.0% $280.000 70.0% Fixed costs traceable to product 465.000 35.8 225.000 25.0 240.000 60.0 Product responsibility margin $355,000 27.3% $315,000 35.0% $40.000 10.0% Common fixed costs 130,000 10.0 Operating income $225,000 17.3%