Flavio’s Fitness Club provides monthly memberships as well as personal training sessions. The
personal trainers earn 50% of the revenue for all personal training sessions. The Fitness Club also
sells nutrition products. Flavio’s general ledger accounts indicate the following for the year. The
front desk staff wages expense remains the same throughout the year.
Account Amount Account Amount
Membership revenue $125,000 Personal trainer wages expense ?
Personal training revenue $60,000 Space rental expense
Product sales $65,000
Straight line depreciation
Cost of product sold $40,000 Rental insurance expense $3,000
Front desk staff wages
If a contribution margin income statement is prepared for the year, what is the amount of total