Revenue

Cost of goods sold

Gross margin

Direct operating expenses

Contribution margin

Overhead

Operating income

Cost of capital

EBIT

Interest

EBT

$1,500,000

25.5%

74.5%

23.5

51

3.0

48
$720,000

14

34

4.5

29.5
$442,500

$1,500,000

36.5%

64.5%

37.0

26.5

3.0

23.5
$352,500

16.6

6.9

2.5

4.4       $66,000

$1,500,000

31%

69%

21

48

3.0

45
$675,000

34

12

6.0

6
$90,000

30%

70%

17.5

53

3.5

49.5

17.5

32

1.5

30.5

Revenue

$1,500,000

$1,500,000

$1,500,000

Cost of goods sold

25.5%

36.5%

31%

30%

Gross margin

74.5%

64.5%

69%

70%

Direct operating expenses

23.5

37.0

21

17.5

Contribution margin

51

26.5

48

53

Overhead

3.0

3.0

3.0

3.5

Operating income

48
$720,000

45
$675,000

23.5
$352,500

49.5

Cost of capital

14

16.6

34

17.5

EBIT

34

6.9

12

32

Interest

4.5

2.5

6.0

1.5

EBT

29.5
$442,500

4.4
$66,000

6
$90,000

30.5

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