某公司的固定成本是$150,000，損益兩平銷貨收入是$750,000，若公司預計銷貨收入是$900,000，則其預計利潤為何？

邊際貢獻率 = $150,000/$750,000 = 20%。預計利潤 = ($900,000-$750,000) × 20% = $30,000，或 $900,000 × 20% - $150,000=$30,000。