-- except #5 which is in units)
Popular Classical Popular
LP's
Тарев
variable manufacturing and shipping costs
variable A&R, studio recording, and talent costs
variable selling, promotion and general costs
3. Contribution To Fixed Overhead And Profit (12)
4. Average Investment In Fixed Overhead Per Release
fixed A&R. studio, recording, and talent costs
• unrecouped artist royalties and bonus payment
fixed manufacturing and shipping costs
· fixed selling, promotion and general costs
fixed depreciation costs
5. Required Number of Records Which Have To Be
Sold Per Release To Break Even In Terms of
Average Investment in Fixed Overhead Per Release
(4-3)