Plant & Equipment (29,400,000)$
New club sales 46,750,000$ 46,200,000$
High-priced sales lost (11,000,000) (11,000,000)
Cheap sales gained 4,920,000 4,920,000
Total sales 40,670,000$ 40,120,000$
New club VC (21,725,000)$ (22,120,000)$
High-priced VC saved 6,500,000 6,500,000
Cheap club VC (2,220,000) (2,220,000)
Total VC (17,445,000)$ (17,840,000)$
Total Sales 40,670,000$ 40,120,000$
Total VC 17,445,000 17,840,000
Fixed costs 9,200,000 9,200,000
Net income 5,895,000$ 5,328,000$