2. July August
Sales... $900,000 $1,200,000
Less variable expenses:
Variable cost of goods sold @ $22 per unit .. 330,000 440,000
Variable selling and administrative
expenses @ $3 per unit... 45,000 60,000
Total variable expenses ... 375,000 500,000
Contribution margin ... 525,000 700,000
Less fixed expenses:
Fixed manufacturing overhead... 315,000 315,000
Fixed selling and administrative expenses.... 245,000 245,000
Total fixed expenses... 560,000 560,000
Net operating income (loss)... $ (35,000) $ 140,000
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