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%

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%

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