Manufacturer Distributor

Unit Sales (millions) Selling Manufacturer Selling Retail Selling

2008 2009 Price/Unit Gross Margin Price/Unit Price/Unit
Toothbrush Products
Low-end Manual
Complete 197.6 230.6 $ 0.15 47% $ 0.20 $ 0.27
Sensitooth 25.7 29.9 $ 0.18 50% $ 0.24 $ 0.33
Fresh Gum 12.8 15.0 $ 0.18 48% $ 0.24 $ 0.32
Surround 7.7 9.0 $ 0.19 47% $ 0.26 $ 0.35
Kidsie 12.8 15.0 $ 0.12 48% $ 0.16 $ 0.22
Total 256.6 299.5

Mid-Range Manual
Zagger 27.2 34.4 $ 0.29 40% $ 0.44 $ 0.52
Directionflex 6.8 8.6 $ 0.53 52% $ 0.74 $ 0.98
Total 34.0 43.0

Battery Operated
Swirl Brush 1.30 1.5 $ 6.40 40% $ 8.96 $ 11.64
Refills 0.16 0.2 $ 0.56 60% $ 0.78 $ 1.02
Total 1.5 1.7
Total Toothbrush Unit Sales 292.1 344.2
 Patel LANG
Unit Sales SP Sales Volume Sales

276.7 0.18 48.81 267.48 47.18

35.9 0.22 7.76 34.74 7.50
18.0 0.21 3.83 17.37 3.70
9.7 0.23 2.22 10.42 2.39
16.2 0.14 2.30 17.37 2.47
356.5 64.92 347.37 63.25

43.0 0.35 15.18 75.73 26.72

10.8 0.64 6.87 18.93 12.09
53.8 22.05 94.66 38.80

1.7 7.68 13.08 1.94 14.87

0.2 0.67 0.13 0.22 0.14
1.9 13.21 2.15 15.01
412.2 100.18 444.18 117.06
Toothbrush gross revenues 100% 100.18 117.06
Less: Trade Discounts 10.0% 10.02 11.71
= Net Revenues 90% 90.16 105.35

Less:
Variable manufacturing, selling and distribution costs 46% 46.08 53.85
= Gross Margin 44% 44.08 51.51

Less:
Advertising 9% 9.02 14.05
Consumer promotions and merchandising 3% 3.01 3.51
Selling, general and administrative costs 14% 14.03 16.39
= Profit from Operations 18% 18.03 17.56