Total Department Sales Less variable expenses $320.000 100% 236,000 74% AM/FM radios $270.000 100% HD radios $50,000 100% 216.000 80% 20.000 40% Contribution 84.000 26% 54.000 20% 30.000 60% Margin Less Traceable 15.000 5% 10.000 4% 5.000 10% Fixed Expenses Segment Margin 69.000 22% $44.000 16% $25.000 50% Less Common 40.000 13% Fixed Expenses Net Operating $29.000 9% Income