($1,442) $9,286 $10,232 $21 $7,364 10.9 Income Statement - Germany Andr ews Baldwin Chester Digb y Erie Ferris Sales $67,620 $19,760 $0 $0 $0 $0 Variable Costs Direct Material $24,762 $6,748 $0 $0 $0 $0 Direct Labor $22,896 $7,272 $0 $0 $0 $0 Shipping $0 $847 $0 $0 $0 $0 Defects $973 $895 $0 $0 $0 $0 Inventory Carr y $0 $0 $0 $0 $0 $0 Total V ariable Costs (Labor , Material, Carr y, Ship, Def ect)$48,631 $15,762 $0 $0 $0 $0 Contribution Mar gin $18,989 $3,997 $0 $0 $0 $0 Period Costs Depr eciation $4,099 $0 $0 $0 $0 $0 SG&A SG&A $3,129 $4,189 $0 $0 $0 $0 R&D $0 $0 $0 $0 $0 $0 Promotions $1,250 $2,000 $0 $0 $0 $0 Sales $1,250 $2,000 $0 $0 $0 $0 Administr ation $629 $189 $0 $0 $0 $0 Total P eriod Costs