30.5

1.5

32

17.5

49.5

3.5

53

17.5

70%

30%

6
$90,000

6.0

12

34

45
$675,000

3.0

48

21

69%

31%

$1,500,000

4.4       $66,000

2.5

6.9

16.6

23.5
$352,500

3.0

26.5

37.0

64.5%

36.5%

$1,500,000

29.5
$442,500

4.5

34

14

48
$720,000

3.0

51

23.5

74.5%

25.5%

$1,500,000

EBT

Interest

EBIT

Cost of capital

Operating income

Overhead

Contribution margin

Direct operating expenses

Gross margin

Cost of goods sold

Revenue

30.5

6
$90,000

4.4
$66,000

29.5
$442,500

EBT

1.5

6.0

2.5

4.5

Interest

32

12

6.9

34

EBIT

17.5

34

16.6

14

Cost of capital

49.5

23.5
$352,500

45
$675,000

48
$720,000

Operating income

3.5

3.0

3.0

3.0

Overhead

53

48

26.5

51

Contribution margin

17.5

21

37.0

23.5

Direct operating expenses

70%

69%

64.5%

74.5%

Gross margin

30%

31%

36.5%

25.5%

Cost of goods sold

$1,500,000

$1,500,000

$1,500,000

Revenue

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