Premium Super 120,000 50,000 70,000 32,000 38,000 Sales ess Variable COGS Manufacturing Margin less Variable selling& Admin costs Contribution Margirn Contribution margin ratico 300,000 120,000 180,000 60,000 120,000 32% 40% Super provides a higher contribution margin so ifthe sales mix were shifted to Super the company would make more money Premium Super 120,000 50,000 70,000 32,000 38,000 Sales ess Variable COGS Manufacturing Margin less Variable selling& Admin costs Contribution Margirn Contribution margin ratico 300,000 120,000 180,000 60,000 120,000 32% 40% Super provides a higher contribution margin so ifthe sales mix were shifted to Super the company would make more money