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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

Only variable costs


Cost X73
158000
ISD
99000
ECD
9000
Heidelburg
50000

Finals for Zumwald AG


Contribution Margin
Fixed Cost Heidelberg
Fixed Cost ISD
Fixed Cost ECD
Profit

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

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