Revenue ($) CMR Customer P&L Total CMR Commercial Residential Residential wio Blackstone Blackstone 8,866,000 $ 7,270,000 $ 1,596,000 $ 82.0% 18.0% 1,292,763 $ 303,237 14.6% 3.4% 34% 26% 26% 26% Share of Revenue (%) Cost of Goods Sold Materials as a % of Sales Materials (5) Labor (Hrs.) Labor cost ($16/hr x hrs) Variable Manufacturing Cost (5) Manufacturing Contribution ($) Manufacturing Contribution (%) Scenario 1-Distribute SG&A based on revenue Sales, General and Administration (SG&A) (5) Earnings Before Interests and Taxes (5) EBIT Earnings Before Interests and Taxes (% of Sales) EBIT Share of EBIT by Segment Scenario 2-Assign Indirect labor cost to corresponding segment, distribute SG&A based on revenue Indirect labor (# of people) Average Salary Total assignable indirect labor Controllable Margin by Segment (5) EBIT Other SG&A Earnings Before Interests and Taxes ($) EBIT Earnings Before Interests and Taxes (% of Sales) EBIT Share of EBIT by Segment Scenario 3-No Assign SG&A Indirect labor (# of people) Average Salary Total assignable indirect labor Controllable Margin by Segment (5) EBIT Contribution to Controllable Margin by Segment (% of Sales) Share of Contribution by Segment Other Indirect Costs (SG&A) EBIT (5) EBIT (%)