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first thing I want to talk about is just a real basic discussion of calculating margin I know this is real kind of elemental and basic but I think a lot of people can benefit to this discussion I remember a couple of years ago Doug and I were doing an event and this guy comes to me and he says Wally I dont understand whats going on I mark up everything I do 50% and at the end of the month however when I get down to my financial statements Im always running at a 35% 33% gross margin I said well tell me how youre doing your marker I want you to mark that up 50% so he says to me okay Im going to multiply that times 0.5 which is 500 and then Im going to add my thousand back in and so Im going to sell that furnace for 15 are ya for 1,500 bucks I said okay so youre going to sell that furnace for 1,500 bucks so let me ask you this pretend you get down to the end of the month you sell that furnace for 1,500 bucks you got to subtract out your cost of goods so subtract that back out so