, . , , .
:
, (6.14)
Wd, Wp W - , , ( ),
d, p - ,
- .
. $450,000, $120,000, - $200,000. 14%, - 10%, - 9%. = 30%.
. $450,000 + $120,000 + $200,000 = $770,000.
;
;
.
WACC
, % | |||||
9%(1-0.3) | 0.2597 | = | 1.636 | ||
10% | 0.1558 | = | 1.558 | ||
14% | 0.5845 | = | 8.183 | ||
11.377% |
, ( ) 11.38%.
, , , . (unit contribution margin).
NT, .. , NIT,
.
(Safety Margin), :
.
, ( ).