1. Selling Price per Variable Cost Number of Units Total Contribution Unit $180.00 Percentage Sold 2,000 Margin Total Fixed Costs Net Income/(Loss) $225,000 $45,000 + 2. Number of Units Sold Total Variable Cost 160,000 Variable Cost Percentage 78.0% Total Contribution Margin Total Fixed Costs $288,000 Net Income/(Loss) ($24,000) 3. Selling Price per Unit $90.00 Total Sales Number of Units Sold Variable Cost per Contribution Margin Total Fixed Costs Net Income/ Return on Sales Unit Percentage (Loss) [NI/Sales] 60% $108,000 12% 4. Total Variable Cost Selling Price per Unit $154,000 Number of Units Sold 20,000 Contribution Margin Percentage Total Fixed Costs $120,000 Net Income/(Loss) $6,000