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Unformatted text preview: Var DM 12 DL 15 VOH 5 V SGA 8 Total 40 Incremental Rev-1 Units 5,000 (5,000) 6. drop Beta? CM Beta per unit 40 Units 90,000 CM Lost if dropped 3,600,000 we lose this if we ditch beta and make 90000 Tracable Fixed Beta costs 18 Units assumed to get that 100,000 NOT 90000!!!!!!! Total tracable fixed 1,800,000 Net CM Lost if drop Beta 1,800,000 What about common costs?...
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