PresentSituation

Case $1$

Case $2$

Case $3$

Case $4$

Case $5$

Case $6$

Case $7$

Sales Units

$25,100$

$30,100$

$35,100$

$40,100$

$45,100$

$50,100$

$55,100$

$60,100$

Selling price

$92$

$90$

$88$

$86$

$84$

$82$

$80$

$78$

Less: Variable cost per unit

$62$

$62$

$62$

$62$

$62$

$62$

$62$

$62$

Contribution Magin per unit

$30$

$28$

$26$

$24$

$22$

$20$

$18$

$16$

Contribution Margin $($Units $*$ CM Per unit

$753,000$

$842,800$

$912,600$

$962,400$

$992,200$

$1,002,000$

$991,800$

$961,600$

Less: Fixed Cost

$832,800$

$832,800$

$832,800$

$832,800$

$832,800$

$832,800$

$832,800$

$832,800$

Annual Profit

$(79,800)$

$10,000$

$79,800$

$129,600$

$159,400$

$169,200$

$159,000$

$128,800$