Garden Product Lines Supplies Tools Paint Total Sales revenue Variable costs Contribution margin $20,000 $15,000 $23,000 $58,000 11,000 8,000 9,000 28,000 $ 9,000 $ 7,000 $14,000 $30,000 Direct fixed costs Allocated fixed costs Profit 3,000 1,500 8,500 13,000 2,000 5,000 3,000 10,000 $ 4,000 $ 500 $ 2,500 $ 7,000