29 30 3. A 10% decrease in contribution margin, holding revenues constant 31 82 Revenues 3 Variable costs 34 Contribution margin 35 Fixed costs 36 Budgeted operating income 37 88 4. A 5% increase in fixed costs 39 10 Revenues 11 Variable costs 12 Contribution margin 13 Fixed costs 74 Budgeted operating income 15 +5 6 5. A 5% decrease in fixed costs 17 18 Revenues 9 Variable costs Contribution margin -1 Fixed costs -2 Budgeted operating income -3 4 6. A 5% increase in units sold -5 56 Revenues -7 Variable costs 68 Contribution margin 59 Fixed costs 0 Budgeted operating income 51 2 7. A 5% decrease in units sold 53 4 Revenues 65 Variable costs 66 Contribution margin 57 Fixed costs 8 Budgeted operating income 59 69 70 8. A 10% increase in fixed costs and a 10% increase in units sold 71 72 Revenues 73 Variable costs 74 Contribution margin 75 Fixed costs 76 Budgeted operating income 77 78 9. A 5% increase in fixed costs and a 5% decrease in variable costs 79 80 Revenues 81 Variable costs 82 Contribution margin 83 Fixed costs 84 Budgeted operating income 85 Accounting Number Format 86 87