Вы находитесь на странице: 1из 18

Pot

ter
yMakerMar
ket
ingPl
an
Kaol
inCal
efac
tor
s

Thisisacompleteexampl
eofamar ket
ingpl
an.Youarewelcometouset
his
contentasaguidewhenplanni
ngyourownmar ket
ingact
ivi
ti
es.

Tocreat
eamar ket
ingpl
anofyourowntogr
owyourbusi
ness,pl
ease
consi
derourpopularMarket
ingPl
anProsof
twar
e.Lear
nmor eat
www.pal
oalt
o.com.

Cr
eat
eamar
ket
ingpl
ant
hatget
sres
ult
s
Bes
tsel
li
ngs
oft
war
e.Now power
edbyDuc
tTapeMar
ket
ing.

“Si
mpli
fi
estheprocessofbui
ldi
ngsupport
ing •F
ocusonac
tionandr
esul
ts!
document
ati
onforyourmarketi
ngagenda.

•Pac
kedwi
thadvi
ceandexampl
es
•Eas
yfor
ecas
ts&budget
s
“Cr
eateanact
ionplanforyour •Pr
esentyourpl
anwi
ths
tyl
e
market
ingt
ogrow yourbusiness.

•I
nst
antdownl
oad!
Versi
on11.
0
$179.
95
Lear
nmor
eat www.
pal
oal
to.
com

Aboutthismar ket
ingplan
Names,locat
ions,andnumbersint
heorigi
nalpl
anmayhavebeenchanged,andsubst
ant
i
alpor
ti
onsoft
heor
igi
nalpl
ant
extmay
havebeenomi t
tedtopreser
veconf
ident
ial
i
tyandpr
opr
iet
aryi
nfor
mati
on.

Guidelinesonusingthispl an
Youar ewelcometouset hi
splanasast ar
tingpointt
ocreateyourown,butyoudonothavepermissiont
oreproduce,publ
i
sh,
dist
ri
buteorevencopythisplanasi texi
stshere.Requestsforrepr
int
s,academicuse,andot
herdissemi
nati
onofthissampleplan
shouldbeemai l
edtot
hemar ket
ingdepar t
mentofPal oAlt
oSoftwareatmarketi
ng@paloal
to.
com.Forproducti
nfor
mationvi
sitour
websiteatwww.pal
oal
to.com orcall1-800-229-7526.

Copyr
ight©Pal
oAl
toSof
twar
e,I
nc.(
www.
pal
oal
to.
com)
.Al
lri
ght
sreser
ved.
Confidentiality Agreement

The undersigned reader acknowledges that the information provided by


_________________________ in this marketing plan is confidential; therefore, reader agrees not
to disclose it without the express written permission of _________________________.

It is acknowledged by reader that information to be furnished in this marketing plan is in all


respects confidential in nature, other than information which is in the public domain through other
means and that any disclosure or use of same by reader, may cause serious harm or damage to
________________________.

Upon request, this document is to be immediately returned to _________________________.

___________________
Signature

___________________
Name (typed or printed)

___________________
Date

This is a marketing plan. It does not imply an offering of securities.


Table Of Contents

1.0 Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1

2.0 Situation Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1


2.1 Market Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
2.1.1 Market Demographics . . . . . . . . . . . . . . . . . . . .2
2.1.2 Market Needs . . . . . . . . . . . . . . . . . . . . . . . .3
2.1.3 Market Trends . . . . . . . . . . . . . . . . . . . . . . . .3
2.1.4 Market Growth . . . . . . . . . . . . . . . . . . . . . . . .4
2.2 SWOT Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4
2.2.1 Strengths . . . . . . . . . . . . . . . . . . . . . . . . . .4
2.2.2 Weaknesses . . . . . . . . . . . . . . . . . . . . . . . . .5
2.2.3 Opportunities . . . . . . . . . . . . . . . . . . . . . . . .5
2.2.4 Threats . . . . . . . . . . . . . . . . . . . . . . . . . . .5
2.3 Competition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5
2.4 Product Offering . . . . . . . . . . . . . . . . . . . . . . . . . . . .6
2.5 Keys to Success . . . . . . . . . . . . . . . . . . . . . . . . . . . .6
2.6 Critical Issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6

3.0 Marketing Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6


3.1 Mission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7
3.2 Marketing Objectives . . . . . . . . . . . . . . . . . . . . . . . . . .7
3.3 Financial Objectives . . . . . . . . . . . . . . . . . . . . . . . . . .7
3.4 Target Markets . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7
3.5 Positioning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8
3.6 Strategies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8
3.7 Marketing Mix . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8

4.0 Financials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
4.1 Break-even Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . 9
4.2 Sales Forecast . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
4.3 Expense Forecast . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

5.0 Controls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
5.1 Implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
5.2 Marketing Organization . . . . . . . . . . . . . . . . . . . . . . . . 12
5.3 Contingency Planning . . . . . . . . . . . . . . . . . . . . . . . . . 13
Kaolin Calefactors

1.0 Executive Summary

Kaolin Calefactors (KC) is an Oregon company that designs and manufactures production and
custom dishware. The designs can be anything that the customer would like, however, Sue
Glazer's genre is modern or popular art. The typical customer is either someone purchasing a
handmade gift for a friend/relative, or someone who is interested in owning unusual everyday
dishware.

Kaolin Calefactors is a unique business opportunity that will allow Sue Glazer to combine her love
for ceramics and parlay this affinity into a money making venture. Sue will leverage her creative
artistic skills to create innovative and attractive designs that will generate a strong demand.
Additionally, by offering low production, as well as custom designs, Kaolin will win over
customers because of the great deal of flexibility. Kaolin will gain a loyal customer base through
a customer-centric business model. This business model makes the customer's satisfaction the
highest priority.

Kaolin Calefactors will leverage its competitive advantage of a customer-centric business model
to rapidly gain market share in the custom dishware niche. Profitability will be reached by month
nine and revenues for year three are projected to reach $78,000.

2.0 Situation Analysis

Kaolin Calefactors is a start-up company located in Eugene, Ore. Marketing will be a critical
component of the business to ensure success and profitability. The basic market need is a
creative, unique, ceramic dish maker.

2.1 Market Summary

Kaolin Calefactors possesses good information about the market and knows a great deal about
the common attributes of the most prized and loyal customers. Kaolin Calefactors will leverage
this information to better understand who is served, their specific needs, and how Kaolin can
better communicate with them.

Page 1
Kaolin Calefactors

Target Markets

Gift purchasers
End consumers

Table 2.1: Target Market Forecast

Target Market Forecast


Potential Customers Growth 2001 2002 2003 2004 2005 CAGR
Gift purchasers 8% 21,455 23,171 25,025 27,027 29,189 8.00%
End consumers 9% 19,886 21,676 23,627 25,753 28,071 9.00%
Total 8.48% 41,341 44,847 48,652 52,780 57,260 8.48%

2.1.1 Market Demographics

The profile for Kaolin's typical customer consists of the following geographic, demographic, and
behavior factors:

Geographics

• The immediate geographic area is the city of Eugene with a population of 130,000.
• A 50 mile geographic area is in need of our services. This is for the local customers, the
website will allow Kaolin Calefactors to reach anyone within the United States with
Internet access.
• The total target is estimated at 41,341.

Demographics

• Female.
• Married.
• Ages 28-55.
• An income over $40,000.
• Have at least a college degree.

Behavior Factors

• Appreciates and collects arts and crafts.


• Is willing to pay extra for things that are aesthetically appealing.

Page 2
Kaolin Calefactors

• Have an artistic flair, or wish they did.


• Values handmade items relative to mass produced goods.

2.1.2 Market Needs

Kaolin Calefactors is providing its customers with a wide selection of handmade ceramic
dishware. Kaolin seeks to fulfill the following benefits that are important to their customers:

• Selection. A wide range of choices for styles and finishes of ceramic dishware.
• Accessibility. The patron can have the finished products shipped to them anywhere in
the United States.
• Customer service. Kaolin's customer-centric business model ensures complete customer
satisfaction.
• Competitive pricing. Kaolin's prices are competitive relative to other handmade ceramic
dishware.

2.1.3 Market Trends

The market trend for dishware is an increased demand for creative and artistic designs as well as
custom design work. This trend can be explained in part by the fact that during the mid-nineties,
the market was flooded with mass production artsy dishware. The market was soon overwhelmed
with tons of similar dishware that tries to appear artsy, but because of the large scale of
production, was just garish designs.

After the market was flooded with so many similar, common designs, demand was generated for
custom artists to produce dishware and other ceramics that had unique artful designs and were
not mass produced.

Market Forecast

60,000

50,000

40,000

30,000
Gift purchasers
End consumers
20,000

10,000

0
2001 2002 2003 2004 2005

Page 3
Kaolin Calefactors

2.1.4 Market Growth

In 1999, the ceramic dishware market in the USA reached $765 million dollars in revenue. The
mass market is forecasted to grow at an unexciting 4%, however, because of a recent increase in
demand, the custom handmade niche is forecasted to grow at 7.5% for the next several years.

Target Market Growth

9.00%

8.00%
9.00%

7.00%
8.00%

6.00%
7.00%

5.00%
6.00%

4.00%
5.00%

3.00%
4.00%

2.00%
3.00%

1.00%
2.00%

0.00%
1.00%

0.00%
Gift purchasers End consumers

2.2 SWOT Analysis

The following SWOT analysis captures the key strengths and weaknesses within the company,
and describes the opportunities and threats facing Kaolin Calefactors.

2.2.1 Strengths

• Strong relationships with raw material vendors.


• A partially taught, primarily instinctual, eye for art and up and coming styles.
• An efficient style for construction of ceramic pieces, decreasing the labor costs per piece.
• High customer loyalty and referral rate.

Page 4
Kaolin Calefactors

2.2.2 Weaknesses

• Kaolin Calefactors lacks brand equity.


• A limited marketing budget to develop brand awareness.
• The struggle to grow the business while at the same time attending to all of the day-to-
day activities.

2.2.3 Opportunities

• Participating in a market niche that is growing at a faster rate than the larger general
ceramics market.
• Increased sales opportunities from mail-order customers who use the website to gain
information and see examples of Sue's artistic ability.
• The ability to increase the profit margin as variable costs are decreased due to operating
efficiencies.

2.2.4 Threats

• Competition from a large reseller of dishware who might steal some of Sue's designs and
have them produced offshore.
• Quality control problems with the raw materials that could render an entire batch of
products ruined.
• The continued decrease in the cost of dishwashers (the decrease in cost can generally be
correlated by harsher handling of the dishware to be cleaned by the dishwasher) making
it conceivable that handmade dishware will have to be washed by hand.

2.3 Competition

The competition consists of different sources.

• Commercial dishware manufacturers. This competitor mass manufactures a wide


range of dishware. These companies appeal to someone that is looking for general
dishware. These competitors serve people that are more interested in function instead of
aesthetics.

• Assorted craftspeople. This group of competitors is serving the segment of people that
are purchasing ceramics as gifts.

• Other potters. This group is the most direct competitor in terms of business activities,
but not necessarily the most vigorous. The reason they are not the most vigorous
competitors is because most potters that sell their products make cups and vases.
Therefore, while they are direct competitors, not many are making competing dishware.

Page 5
Kaolin Calefactors

2.4 Product Offering

Kaolin Calefactors makes production and custom dishware. KC manufactures a line of 12


production styles of dishware, as well as offers the option of custom designs. The custom designs
can be either based on a design KC has done in the past that is displayed in a portfolio or can be
a creation of the customer.

Please note that the use of the term production is not the traditional usage. While Sue does have
production designs, all this means is that she makes them for inventory regardless if there is an
order for them. Production in this case does not take on the typical association of "mass
production."

The pieces of dishware that are offered are serving platters, dinner plates, bowls, coffee cups,
and saucers. Other pieces can be created at the request of the customer. The dishware comes in
several different shapes and glazing options. Kaolin Calefactors products are expensive. KC is not
trying to compete on price, KC will be making high-quality pieces that are all handmade. Some
of the more elaborate designs adds significant amounts of time of construction as well as adds to
the price. The price/positioning strategy will be the upper end of the market.

2.5 Keys to Success

• Unique, cutting-edge designs.


• Outstanding customer service.
• Professionalism.
• Attention to detail.
• Having fun while working hard.

2.6 Critical Issues

Kaolin Calefactors is still in the speculative stages as a start up company. Its critical issues are to
continue to take a modest fiscal approach; expand at a reasonable rate, not for the sake of
expansion in itself, but because it is economically wise to; and continue to build brand awareness
and develop the customer base.

3.0 Marketing Strategy

Kaolin Calefactors will use a three-pronged approach to marketing. The first prong is becoming
visible at the regional arts and crafts fair. The fairs are a collection of artists, craftsmen, and
prospective customers who come together at an event to sell and buy goods. Sue will set up a
booth at these fairs and bring a stock of goods which she can sell on-site. Additionally, Sue will
have portfolio of past works that will act as a catalog. Sue can take orders at the fairs and then
ship the finished goods. These fairs are a good place for networking because it is common for
gallery buyers to come to the shows looking for artists that they can buy products from. Sue
forecasts that she will be able to develop several strategic relationships with galleries that she is
introduced to from the fairs.

Kaolin Calefactors will also use their website as a place to disseminate information and accept
orders. The website will have an extensive catalog of the 12 current production designs, as well
as most of Sue's past designs, acting as a catalyst or suggestion for the prospective consumer to
place a custom order. Sue also accepts drawings and sketches of proposed custom designs
submitted over the website. Sue will then draft a proposal project and display it over the website
awaiting the customer's OK to proceed with the project.

Page 6
Kaolin Calefactors

The third prong to the marketing strategy will be getting Sue's works into galleries and art
stores. This marketing strategy will be accomplished by traveling to different galleries and craft
stores, meeting with buyers and convincing them to stock Sue's products.

3.1 Mission

Kaolin Calefactors' mission is to design and construct the finest dishware pottery. The designs
will be innovative, modern, or custom to the client's wishes. We exist to attract and maintain
customers. When we adhere to this maxim, everything else will fall into place. Our services will
exceed the expectations of our customers.

3.2 Marketing Objectives

• Grow total sales by 10% annually.


• Build customer loyalty through innovative designs, attention to detail, and a customer-
centric approach.
• Increase the customer base by 15% per year.
• Generate demand to the point that it exceeds supply, requiring Sue to seek help with
administrative duties.

3.3 Financial Objectives

• Decrease costs through operating efficiencies by 5% annually.


• Increase the return on investment by 3% per year.
• Reach profitability within eight months.

3.4 Target Markets

The market can be segmented into two different groups:

People that are purchasing the pottery for other people.


This segment is looking for a gift for someone and they are looking for something that is unique,
something that stands out relative to most other dishware. This segment, more often than not,
will be purchasing from the production line of dishware.

People that are buying pottery for themselves.


Some people have a very specific idea/style in mind. These people are more likely to opt for a
custom design. This can be expected because the custom work is more expensive and typically
more unique, for these reasons it is intuitive to expect that the more unique design, the more
likely that the person is buying the product for themselves.

Page 7
Kaolin Calefactors

3.5 Positioning

Kaolin Calefactors will position themselves as the premier artist concentrating on ceramic
dishware. Kaolin Calefactors' low production line and custom design work will be attractive to a
wide range of people who appreciate functional art. Kaolin Calefactors will leverage their
competitive edge to increase their customer base and reinforce the Kaolin brand.

• Kaolin Calefactors' competitive edge is their customer-centric approach to business. This


translates into bending over backwards to accommodate the customer's specialized
needs. This is most prevalent in the custom designs where Sue works hand-in-hand with
the customer to allow them to realize their dream. This cooperative relationship with the
customer begins at the design stage and continues throughout the work process.

• This customer-centric approach is quite intuitive and effective for several reasons. It is
intuitive for Sue because while it is obviously important for the business to make money,
Sue believes that if she treats the customers properly the profits will happen as a by
product of this approach (this is assuming that the proper financials controls are in place).
This approach is effective because it is far cheaper to maintain a happy customer than it is
to attract new ones.

3.6 Strategies

The single objective is to position Kaolin Calefactors as the premier source for individually
designed, artistic ceramic dishware. The marketing strategy will seek to first create customer
awareness regarding products/services offered, develop the customer base, and work toward
building loyalty and referrals.

The message that Kaolin Calefactors seeks to communicate is that it offers the most creative and
unique artistic dishware. This will be communicated through a variety of methods. The first is a
presence at the regional arts and crafts fairs where a booth will be set up and a small display will
be filled with Sue's designs.

A website will be used as a complete catalog of designs and design options. Customers can order
their products on the site, as well as submit custom requests. The last method of marketing
message communication is through a targeted presence at art/crafts stores as well as art
galleries. Having a presence at these galleries will increase the visibility and develop brand
awareness of Kaolin Calefactors.

3.7 Marketing Mix

Kaolin Calefactors' marketing mix is comprised of the following approaches to pricing,


distribution, advertising and promotion, and customer service:

• Pricing: The pricing scheme is designed to track both material costs as well as time spent
in creating the product.
• Distribution: The products will be distributed through the booth at art and craft fairs, the
website, and select galleries/stores.
• Advertising and promotion: These activities will be accomplished through an active
presence at fairs, utilization of a website, and visibility at select galleries and stores.
• Custom service: Obsessive customer service is the mantra. Customers will be satisfied
even at the expense of short-term profits. This recognizes the business model that
presumes long-term profits will be maximized by taking care of the customer.

Page 8
Kaolin Calefactors

4.0 Financials

This section will offer a financial overview of Kaolin Calefactors as it related to the marketing
activities. Kaolin will address break-even analysis, sales forecasts, expenses forecasts, and how
those link to the marketing strategy.

4.1 Break-even Analysis

The Break-even Analysis indicates that $4,449 will be needed in monthly revenue to reach the
break-even point.

Break-even Analysis

$4,000
$3,000
$2,000
$1,000
$0
($1,000)
($2,000)
($3,000)
($4,000)
$0 $1,600 $3,200 $4,800 $6,400 $8,000

Monthly break-even point

Break-even point = where line intersects with 0

Table 4.1: Break-even Analysis

Break-even Analysis:
Monthly Units Break-even 22
Monthly Sales Break-even $4,449

Assumptions:
Average Per-Unit Revenue $200.00
Average Per-Unit Variable Cost $34.00
Estimated Monthly Fixed Cost $3,693

Page 9
Kaolin Calefactors

4.2 Sales Forecast

The first month of business will be used to set up the work studio as well as line up retail sales
outlets and schedule upcoming craft fairs. There will be a bit of business occurring in month two
with a steady increase by month five.

Monthly Sales Forecast

$6,000

$5,000

$4,000

$3,000 Gift purchasers


End consumers
$2,000

$1,000

$0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Table 4.2: Sales Forecast

Sales Forecast
Sales 2001 2002 2003
Gift purchasers $21,436 $42,457 $49,854
End consumers $19,292 $38,211 $44,869
Total Sales $40,728 $80,668 $94,723

Direct Cost of Sales 2001 2002 2003


Gift purchasers $3,644 $7,218 $8,475
End consumers $3,280 $6,496 $7,628
Subtotal Cost of Sales $6,924 $13,714 $16,103

4.3 Expense Forecast

The marketing expenses are to be budgeted so that there is an increase in monthly expenses to
correspond with increased activity at the various fairs. The expenses for the website will remain
constant throughout the year and will consist of a monthly maintenance expense. The expenses
for gallery/store implementation will increase when trips are taken to regional cities to increase
the geographic range of the customer base.

Page 10
Kaolin Calefactors

Monthly Expense Budget

$800

$700

$600

$500
Art fairs
$400
Website
$300 Gallery networking

$200

$100

$0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Table 4.3: Marketing Expense Budget

Marketing Expense Budget 2001 2002 2003


Art fairs $2,150 $2,500 $3,000
Website $600 $600 $600
Gallery networking $1,425 $1,700 $2,500
------------ ------------ ------------
Total Sales and Marketing Expenses $4,175 $4,800 $6,100
Percent of Sales 10.25% 5.95% 6.44%
Contribution Margin $29,630 $62,154 $72,520
Contribution Margin / Sales 72.75% 77.05% 76.56%

5.0 Controls

The purpose of Kaolin Calefactors' marketing plan is to serve as a guide for the organization. The
following areas will be monitored to gauge performance:

• Revenue: monthly and annual.


• Expense: monthly and annual.
• Repeat business.
• Customer satisfaction.

Page 11
Kaolin Calefactors

5.1 Implementation

The following milestones identify key marketing programs. It is important to accomplish each
one on time, and on budget.

Milestones

Marketing plan completion

Website online

Art Fair #1

Gallery networking #1

Art fair #2

Gallery networking #2

Jan Feb Mar Apr May Jun Jul

Table 5.1: Milestones

Milestones Plan
Milestone Start Date End Date Budget Manager Department
Marketing plan completion 1/1/01 2/1/01 Sue
Website online 1/1/01 2/1/01 $600 Sue
Art Fair #1 1/1/01 4/15/01 $500 Sue
Gallery networking #1 1/1/01 4/15/01 $250 Sue
Art fair #2 1/1/01 7/31/01 $500 Sue
Gallery networking #2 1/1/01 7/31/01 $200 Sue
Totals $2,050

5.2 Marketing Organization

Sue will be solely responsible for all marketing activities other than website creation and
maintenance.

Page 12
Kaolin Calefactors

5.3 Contingency Planning

Difficulties and risks:

• Problems generating brand awareness.


• Difficulty meeting demand due to the nature of handmade crafts.
• Difficulty managing all aspects of the business without slacking in any one area.

Worst case risks may include:

• Determining the business cannot support itself on an ongoing basis.


• Some sort of debilitating illness preventing Sue from continuing her work.
• Having to liquidate equipment to cover liabilities.

Page 13
Appendix: Kaolin Calefactors
Table 4.2 Sales Forecast

Sales Forecast Plan


Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Gift purchasers $500 $650 $1,025 $1,400 $1,600 $1,758 $2,014 $2,245 $2,378 $2,578 $2,601 $2,687
End consumers $450 $585 $923 $1,260 $1,440 $1,582 $1,813 $2,021 $2,140 $2,320 $2,341 $2,418
Total Sales $950 $1,235 $1,948 $2,660 $3,040 $3,340 $3,827 $4,266 $4,518 $4,898 $4,942 $5,105

Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Gift purchasers $85 $111 $174 $238 $272 $299 $342 $382 $404 $438 $442 $457
End consumers $77 $99 $157 $214 $245 $269 $308 $343 $364 $394 $398 $411
Subtotal Cost of Sales $162 $210 $331 $452 $517 $568 $651 $725 $768 $833 $840 $868

Page 1
Appendix: Kaolin Calefactors
Table 4.3 Marketing Expense Budget

Marketing Expense Budget Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Art fairs $100 $100 $50 $500 $100 $100 $500 $100 $200 $200 $100 $100
Website $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
Gallery networking $75 $100 $150 $250 $100 $75 $200 $150 $100 $75 $75 $75
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------
Total Sales and Marketing Expenses $225 $250 $250 $800 $250 $225 $750 $300 $350 $325 $225 $225
Percent of Sales 23.68% 20.24% 12.84% 30.08% 8.22% 6.74% 19.60% 7.03% 7.75% 6.64% 4.55% 4.41%
Contribution Margin $564 $775 $1,366 $1,408 $2,273 $2,547 $2,426 $3,240 $3,400 $3,741 $3,877 $4,012
Contribution Margin / Sales 59.32% 62.76% 70.16% 52.92% 74.78% 76.26% 63.40% 75.97% 75.25% 76.36% 78.45% 78.59%

Page 2