#13. Carla VistaMarkets imports and sells small bear-shaped piatas. In planning for the coming year, the company's owner is evaluating several scenarios. For each scenario under consideration, prepare a contribution margin income statement showing the anticipated operating income. Consider each scenario is applied independently to the original data. Last year's income statement is as follows:

Total Per Unit

Sales revenue $1,080,000 $24.00

Variable expenses 450,000 10.00

Contribution margin 630,000 $14.00

Fixed expenses 175,000

Operating income $455,000

A. The sales price increases by10% and sales volume decreases by6%.(Round per unit answers to 2 decimal places, e.g. 0.38.)

Total Per Unit

Sales revenue

Variable expenses

Contribution margin

Fixed expenses

Operating income

B. The sales price increases by10% and variable cost per unit increases by6%.(Round per unit answers to 2 decimal places, e.g. 0.38.)

Total Per Unit

Sales revenue

Variable expenses

Contribution margin

Fixed expenses

Operating income

C. The sales price decreases by5% and sales volume increases by15%.(Round per unit answers to 2 decimal places, e.g. 0.38.)

Total Per Unit

Sales revenue

Variable expenses

Contribution margin

Fixed expenses

Operating income

D. Fixed expenses increase by $40,000.(Round per unit answers to 2 decimal places, e.g. 0.38.)

Total Per Unit

Sales revenue

Variable expenses

Contribution margin

Fixed expenses

Operating income

E. The sales price increases by12%, variable cost per unit increases by15%, fixed expenses increase by $30,000, and sales volume decreases by15%.(Round per unit answers to 2 decimal places, e.g. 0.38.)

Total Per Unit

Sales revenue

Variable expenses

Contribution margin

Fixed expenses

Operating income