Variable Fixed Quantity Price Cost CM/Unit Total CM Costs Profit 15,000 $ 85 $ 50 $ 35 $525,000 $ 160,000 $524,375 20,000 $ 75 $48 $ 27 $540,000 $ 160,000 $380,000 30,000 $ 65 $46 $ 19 $570,000 $ 160,000 $410,000 45,000 $ 55 $44 $ 11 $495,000 $ 160,000 $335,000 65,000 $ 45 $42 $ 3 $195,000 $ 160,000 $35,000