Expense Advertising expense Retail Displays sales reps to be hired Total Fixed Cost for marketing Contribution per Unit Manufacturer's Selling Price/shirt Less: COGS less: Advertising allowances (expected that 20% of retailers placing order would qualify for the 10% ad allowance) Less:Invoice Allowances (5% of selling price) Less: Royalty Payments Contribution Margin/Shirt Break Even Volume = Total Fixed Costs/Contribution Break even volume