Total Per-unit $60.00 $210,000.00 Sales (5,000 units) Variable costs Contribution margin Fixed costs $70,000.00 Net income 1) Use equations to complete the yellow shaded cells. 2) Management is considering the following three (mutually exclusive) options. What is the net income for each? a) Increase selling price by 5% with no change in total variable costs. b) Reduce variable costs to 67% of sales. c) Reduce fixed costs by $10,000