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Product line

Nickle made flute Wooden made flute TOTAL

Sales 1,15,500 97,000


(21*5,500) (10*9,700)
Variable expenses 51,700 65,000
Contribution margin 63,800 32,000

Salaries 30,000 24,000


3*10,000 2*12,000
Utilities 26,000 26,000

Administrative expenses 36,000 36,000


Advertisement 9,600 12,000
800*12 1000*12
Total fixed salaries 101,600

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