Chocolate | Other Candy | Fudge | Total |
Sales | $40,000 | $25,000 | $35,000 | $100,000 |
Cost of goods sold | 26,000 | 15,000 | 19,000 | 60,000 |
Contribution margin | 14,000 | 10,000 | 16,000 | 40,000 |
Delivery and ordering costs | 2,000 | 3,000 | 2,000 | 7,000 |
Rent (per sq. foot used) | 3,000 | 3,000 | 2,000 | 8,000 |
Allocated corporate costs | 5,000 | 5,000 | 5,000 | 15,000 |
Corporate profit | $4,000 | $(1,000) | $7,000 | $10,000 |