Perry Chess Sets makes specialty chess sets. The owner has developed a scenario analysis for evaluating what may happen in the near future.

Identify which line items in the projected contribution margin income statement and in the breakeven metrics sections will change when each of the following items in the Inputs section is changed (all changes are independent of other changes).1. Sales price per chess set2. Variable cost per chess set3. Fixed expenses4. Sales volume in number of chess sets (base case scenario)5. Sales growth rate—best case scenario6. Sales growth rate—worst case scenario7. Target profit (dollars)

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Inputs: Sales price per chess set Variable cost per chess set Fixed expenses Sales volume in number of chess sets (base case scenario) Sales growth rate - best case scenario Perry Chess Sets Scenario Analysis Sales revenue Less: Variable expenses Contribution margin Less: Fixed expenses Operating income $ $ 20,000 $ $ 11,000 $ $ 9,000 $ $ 7,200 $ $ 1,800 $ 555 Sales growth rate-worst case scenario Target profit (dollars) Projected Contribution Margin Income Statement for One Month $ Breakeven sales in units (rounded) 80 Breakeven sales in dollars $ 16,000 Sales in units to achieve target profit 108 Sales in dollars to achieve target profit $ 21,556 $ Base Case Best Case Worst Case 25,000 $ 17,000 13,750 $ 9,350 7,650 7,200 450 200 110 7,200 100 25% 11,250 $ 7,200 $ 4,050 $ Projected Breakeven and Target Profit Metrics -15% $2,500