INPUTS
Number of Units Sold (Current)	20,000
Expected Growth in Unit Sales	20%
Fixed Costs (Current)	$ 270,000
Expected increase in FC	$ 34,000
Price per Unit pair of Shoes (Current)	$ 40
Expected decrease in Price (per unit)	5%
Variable Costs per Unit (Current & Expected)	$ 22
JP Inc.					JP Inc.
Contribution Margin Income Statement					Contribution Margin Income Statement
Based On Current Operations					Based On Recommendations
Number of Units Sold					Number of Units Sold
	Per Unit		Total			Per Unit		Total
Revenues					Revenues
Variable Costs					Variable Costs
Contribution Margin					Contribution Margin
Fixed Costs					Fixed Costs
Net Operating Income					Net Operating Income
Break-even in units					Break-even in units
Break-even in dollars					Break-even in dollars
Margin of Safety in units					Margin of Safety in units
Margin of Safety in dollars					Margin of Safety in dollars