2,500 pairs × $11.50 per pair* = $28,750 profit
*$12.00 present contribution margin – $0.50 commission = $11.50
Alternative solution:
Sales (15,000 pairs × $30.00 per pair) ... $450,000
Less variable expenses (12,500 pairs × $18.00
per pair; 2,500 pairs × $18.50 per pair) ... 271,250
Contribution margin ... 178,750
Problem 6-18 (continued)
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