Item	Option A	Option B	Option C
S.P per unit	200	200	200
V.C per unit	120	150	170
C.M per unit	80	50	30
Total fixed cost	2,000	800	0
C.M = Q * C.M per unit	3200	2000	1200
O.I = C.M - T.F.C	1,200	1200	1200
O.L = C.M / C.M - T.F.C	2.67	1.67	1

(A) Assume Units sold increased by 50% Required: calculate O.I for each option.

(B) Assume Units sold Decreased by 50% Required: calculate O.I for each option.

(C) Another way to calculate (A).