Pairs sold Revenues (25,000 pairs $40 per pair) Total cost of shoes (25,000 pairs $29 per pair) Sales commissions on first 19,000 pairs (19,000 pairs $2 per pair) Sales commissions on additional 6,000 pairs [6,000 pairs ($2 + $1.50 per pair)] Total variable costs Contribution margin Fixed costs 3-44 $ 7.50 22,800 $912,000 25,000 $1,000,000 725,000 38,000 21,000 784,000 216,000 171,000 EA Operating income $ 45,000 Alternative approach: Breakeven point in units = 19,000 pairs Store manager and store supervisor receive commission of $1.50 ($1+$0.50) on 6,000 (25,000 19,000) pairs
Available at: Knzle R, Mueller MD, Hnggi W, Birkhuser MH, Drescher H, Bersinger NA
It was also suggested that DLS can be successfully applied to monitor changes in the molecular size of proteins upon their unfolding and refolding (Nicoli and Benedek, 1976
Launching a skincare brand is only the first step