Volume Sales Revenue Variable Unit Based Costs: Direct Material Sales Commission 100,000 Protein Powder $3,000,000 80,000 Travel Scales 70,000 Diet Bars 50,000 Exercise Videos $2,000,000 $157,500 $750,000 Total $5,907,500 $150,000 $480,000 $14,000 $25,000 $669,000 $300,000 $200,000 $15,750 $75,000 $590,750 Contribution Margin $2,550,000 $1,320,000 $127,750 $650,000 $4,647,750 Dedicated Overhead Costs Direct Labor $100,000 $180,000 $21,000 $39,000 $340,000 Machine Depreciation $775,000 Supervision $80,000 $200,000 $50,000 $125,000 $465,000 Product Margin $2,270,000 $440,000 $21,750 $335,000 $3,067,750 Protein Powder Square feet occupied 2500 Travel Scales 1000 Diet Bars Exercise Videos Total 700 2500 8,000 Moves 150 40 10 300 625 Engineering hours 300 500 120 1620 3,200 Machine hours 8000 5000 400 6200 20,000 Direct labor dollars $100,000 $180,000 $21,000 $39,000 $340,000