Land of Cookies Chocolate Chip Sugar Specialty Total Units Sold 1,500,000 980,000 300,000 2,780,000 Sales 1,875,000.00 882,000.00 1,050,000.00 3,807,000.00 Less: Variable Costs S 690,000.00 S 205,800.00 S 81,000.00 976,800.00 Contribution Margin 1,185,000.00 S 676,200.00 S 969,000.00 2,830,200.00 Less: Common Fixed Costs 125,000.00 Profit 2,705,200.00 Per item Contribution Margin 0.79 0.69 3.23 =(1185000/1500000) =(676200/980000) =(969000/300000) Weighted Average Contribution Margin 1.0181 =SUM(.43+.24+.35) Break-even point in units 122,778 =(125,000/1.0181) Weighted Average Contribtuion 53.95683453 35.25179856 10.79136691 43% 24% 35%