\begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Contribution Margin Income Statement } \\ \hline Variable expenses: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Total variable expenses & & \\ \hline & & \\ \hline Fixed expenses: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Calculate the contribution margin per unit and the contribution margin ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places:) Calculate the firm's operating income (or loss) if the volume changed to 23,000 units. (Do not round intermediate calculations.) Calculate the firm's operating income (or loss) if the volume changed to 10,000 units. (Do not round intermediate calculations.) Refer to your answer to part a when total revenues were $180,000. Calculate the firm's operating income (or loss) if unit selling price and variable expense per unit do not change and total revenues, calculate the firm's operating income (or loss) if unit seliling price and variable expense per unit do not change and total revenues increase by $14,500. (Do not round intermediate calculations,) Show less a Refer to your answer to part a when total revenues were $180,000. Calculate the firm's operating income (or loss) if unit selling price and variable expense per unit do not change and total revenues. calculate the firm's operating income (or loss) if unit selling price and variable expense per unit do not change and total revenues decrease by $9,500. (Do not round intermediate calculations.)