Option A Contribution Margin Income Statement Contribution M Sales 114,493.24 Sales Less: Variable costs 29,706.35 Less: Variable costs Contribution Margin 84,786.88 Contribution Margin Less: Fixed costs 60,120.00 Less: Fixed costs Operating income HA HA A tA to 24,666.88 Operating income Income Tax 6,166.72 Income Tax Net income after tax 18,500.16 Net income after tax New sales volume 12377.65 New Sales Volume Units New selling price $9.25 New Fixed Costs New selling price