Act

Unit sold Sales Variable expenses Fixed expenses Net operating income (loss) Contribution margin per unit 9,400 20,800 4,100 $123,000 $244,400338,400 141,000 95,000 187 200 161,000 81,000 $ (20,000) 203,200 (19,500) 10 $ 14 Assume that more than one product is being sold in each of the four following case situations: Case #4 $298,000 Case #1 Case #2 Case #3 Sales Variable expenses Fixed expenses Net operating income (loss) S 446,000 205.000 125,050 62,000 77.480 465.000 S 51,020 37% $109,000 S(10.480) 82% Average contribution margin ratio (percent)