=+Specialized Semi- Navigational conductors Division Systems Division Sales:

640 units X $1,320 per unit $844,800 1,000 units X $1,984 per unit $1,984,000 Expenses:

Variable:

640 units X $776 per unit $496,640 1,000 units X $1,560* per unit Fixed 195,200 Total expenses $691,840 Income from operations $1 52,960

$1,560,000 254,400

$1,814,400

$ 169,600 Total

$ 844,800 1,984,000

$2,828,800

$ 496,640 1,560,000 449,600

$2,506,240

$ 322,560