American TV Appliance Mart Audio Emporium

Sales

Receivers 422.00 16,036.00 337.00 12,806.00 85.00 3,230.00

CD players 1,513.00 31,773.00 1,058.00 22,218.00 455.00 9,555.00

Speakers 854.00 32,452.00 569.00 21,622.00 474.00 18,012.00

Total Units 2,789.00 1,964.00 1,014.00

Total Sales 340,855.00 245,305.00 119,175.00

Gross Margin 80,261.00 56,646.00 30,797.00

Allocated Functional Expenses
Direct Selling 3,575.00 2,475.00 2,250.00
Commisions 4,815.66 3,398.76 1,847.82
Travel 8,206.60 6,944.04 6,312.77
Advertising 17,042.75 12,265.25 5,958.75
Packaging 5,578.00 3,928.00 2,028.00
Warehousing and Transportation 9,761.50 6,874.00 3,549.00
Order Processing 110.00 41.25 55.00
49,089.51 35,926.30 22,001.34

Contributed Profit each customer 31,171.49 20,719.70 8,795.66