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Selling price $5 $750 (7 Total fixed costs $12,600 (4) $395,000 Sales volume (units) 30.000 2,300 (8 Variable cost/unit (1) Operating income $27,900 (5) $428,680

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Selling price $5 $750 (7 Total fixed costs $12,600 (4) $395,000 Sales volume (units) 30.000 2,300 (8 Variable cost/unit (1) Operating income $27,900 (5) $428,680 Tax rate (2) 25% 40% After-tak profit $19.530 $625,125 (9) Contribution margin ratio (3) (6) 0.64

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