FARM
A
Units
Revenue %
Cost of goods sold %
Gross margin %
Direct operating expenses %
Contribution margin %
Overhead %
Operating income %
Cost of capital %
Earnings before interest and taxes %
Total interest %
Earnings before taxes %
100
$900,000
26%
74%
25%
49%
7%
42%
$378,000
24%
18%
12%
6%
$54,000
100
$900,000
31%
69%
28%
41%
5%
36%
$324,000
14%
22%
7%
15%
$135,000
100
$900,000
24%
76%
23%
53%
3%
49% $441,000
11%
38%
4%
34%
$306,000
24%
76%
26%
50%
5%
45%
13%
32%
5%
27%
FARM
A
Units
100
100
100
Revenue %
$900,000
$900,000
$900,000
Cost of goods sold %
26%
31%
24%
24%
Gross margin %
74%
69%
76%
76%
Direct operating expenses %
25%
28%
23%
26%
Contribution margin %
49%
41%
53%
50%
Overhead %
7%
5%
3%
5%
Operating income %
42%
$378,000
36%
$324,000
49%
$441,000
45%
Cost of capital %
24%
14%
11%
13%
Earnings before interest and taxes %
18%
22%
38%
32%
Total interest %
12%
7%
4%
5%
Earnings before taxes %
6%
$54,000
15%
$135,000
34%
$306,000
27%