a.	Using contribution margin per unit: (Omit the "$" sign in your response)

	Sales			Variable Costs			Contribution Margin per Unit			Fixed Costs			Operating Income		Units Sold
(1)	$			$	120,000		$	20		$			$	25,000		4,000
(2)		180,000									45,000			30,000		5,000
(3)		600,000						30			150,000			90,000

b.	Using the contribution margin ratio: (Omit the "$" and "%" signs in your response)

	Sales			Variable Costs			Contribution Margin Ratio (%)			Fixed Costs			Operating Income
(1)	$	900,000		$	720,000			%		$			$	95,000
(2)		600,000					40	%						75,000
(3)							30	%			90,000			60,000