Total Chill Walwal

Revenues from clients ₱ 1,000,000 ₱400,000 ₱600,000

Variable expenses 220,000 100,000 120,000

Contribution Margin 780,000 300,000 480,000

Traceable Fixed expenses 670,000 280,000 390,000

Segment margin 110,000 ₱20,000 ₱90,000

Common fixed expenses 60,000

Net operating income ₱50,000