x D B 4 Calculation 5 Break Even Part B 1 ACCT2120 2 3 4 Profit 5 Management Salary and Wages 6 Insurance 7 Advertising Expense & Utilities and Telephone 9 Rent 10 Equipment Depreciation 11 Contribution Margin 12 Other Variable Costs 11 Wage cost variable 14 Food cost variable 15 Revenue 72,000 12,000 65,000 25,000 35,000 12,000 12% 25% 35% 16 17 18 19 30