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     The suggested retail list price for Bright-Guard will be $128 US excluding all taxes.

The discount required by the major retail outlets for the consumer market is between 40 and 50% off the list price. A 45% discount has been used in determining the gross profit. The selling price to the industrial/commercial wholesale distributor will be the same as the retail outlets and will be established at 45% below the retail list price.

Net selling price by Bright-Guard

$70.00

Cost of Sales (Product Cost) per unit:

$35.00

Gross profit per unit:

$35.00

Margin:

50%

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