2022 2023 Amount Percent Amount Percent Change Notes Sales $180,000 100.00 % $195,000 100.00 % $15,000 Variable costs 84,000 46.67 91,000 46.67 7,000 Total contribution margin $96,000 53.33 % $104,000 53.33 % $8,000 53.33% is the contribution margin ratio Fixed costs 60,000 60,000 0 Operating profit $36,000 $44,000 $8,000 $8,000 = 0.5333 × $15,000\