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The deal puts CVS in several new markets, including Seattle, Denver and Portland, Ore. CVS will pay $20 million to $25 million in annual rent to Target for the pharmacy and clinic space, CVS Chief Financial Officer Dave Denton said. Follow USA TODAY reporter Nathan Bomey on Twitter @NathanBomey.
Total fixed costs declined $80 million year-over-year, and as a percentage of sales improved 70 basis points to 39. The final step is to calculate the break-even point by dividing total fixed costs by contribution per unit: 1,400 [pounds sterling] / 2 [pounds sterling] = 700. Management accounting fundamentals: CVP analysis is more than a number-crunching device to obtain simple answers.