Sales $108,000 $80,000
Variable costs $78,120 $52,080
Contribution margin $29,880 $27,920
Fixed costs $27,000 $27,000
Net operating income $2880 $920
The contribution format income statements shown as solutions to question 7 indicate that a $10price will generate the highest income if 15,000 units are sold. However, the income statements shown above illustrate how the price elasticity of demand concept prohibits students from automatically assuming that $10 is the optimal price for the average order profile. If University Tees can sell 12,000 t-shirts at a price of $9, then it will earn more contribution margin than if it is only able to sell 8000 t-shirts at a price of $10.
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