HydroHappy management wants to examine the profitability of its small retail shop near the beach in St$.$ Thomas, Virgin Islands. The shop rents and sells two unique products, boogie boards and skim boards, referred to by the locals as a $$Boogie$$ and a $$Skimmy$.$ Even though the rental operations are profitable, the retail operations may not be covering the related costs. On average, the company sells two Skimmy board for every Boogie. Forecasted data is presented here for incremental levels of volume, the unit selling price $($SP$),$ unit variable cost $($VC$),$ and total fixed costs for the retail operations.