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Year 1 Year 2 Year 3 Sales 60,000 80,000 90,000 Variable costs 35,000 45,000 55,000 Contribution 25,000 35,000 35,000 Fixed Costs* 5,000 5,000 5,000

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Year 1 Year 2 Year 3 Sales 60,000 80,000 90,000 Variable costs 35,000 45,000 55,000 Contribution 25,000 35,000 35,000 Fixed Costs* 5,000 5,000 5,000 Profit 20,000 30,000 30,000

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