Changes in the Net Income Comprehensive Example: Given the following income statement before any proposed changes: Total @ 500 units Per unit Sales 250,000 $500 % 100 % $300 $200 60% 40% Variable cost Contribution margin Fixed cost Net income 150,000 100,000 80,000 20,000 Change in Sales Revenue Illustrative Example: Given the data in the comprehensive example, assume that sales revenue increases by $150,000. Calculate the change in profit