1. Please complete the following table. (10 marks)

Case	Revenues	Variable Cost	Fixed Cost	Total cost	Operating Income	Contribution Margin %
A	$ 8,000	$	$ 800	?	?	40%
B	$ ?	$ 6,000	?	$7,000	$14,000	?
C	$ 6,000	?	$4,000	?	$ 500	?

2. Rupert fish sells average fish for $ 12.00 which it purchases from various individuals for $ 5.00 each. Rupert fish has to pay $ 1,000.00 for rent every month, utilities of $ $500.00 and salary of $ 12,000 every month. The income tax rate is 10%. ( 10 marks)

1. How many fish does Rupert fish need to sell to breakeven per month?
2. How many fish does Rupert fish needs to sell to get operating income of $ 5,000
3. How much fish does Rupert fish needs to sell to get after tax net income of $ 4,900. Assume tax rate as 11%