Professional Documents
Culture Documents
ISD
ECD
Hiedelberg
Cost X73
Heidelberg
356000
140000
ISD
216000
Cost X73
Bogardus
336500
120500
ISD
216000
Cost X73
Display
316500
100500
ISD
216000
Fixed Cost
Variable cost
117000
9000
55000
181000
182000
55000
117000
9000
1000
Profit
99000
9000
50000
158000
total cost
216000
3600
21600
13400
118400
17000
356000
Selling price
Profit
340000
-16000
Selling price
Profit
340000
3500
Selling price
Profit
340000
23500
Selling price
Contribution margin
340000
182000
Profit Zumwald
Final Contribution
1000
1000 without Profit for ECD+Heidelberg
Profit Zumwald
Final Contribution
3500
-60500
Profit Zumwald
Final Contribution
23500
-40500