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2/26 blo 0000 Cougar Corp has provided the following info: beloni 291621.9 blow amcantonni Sales $500,000.00 Variable Expenses $300,000.00 Contrubtion Margin $200,000.00 Fixed Expenses $100,000.00

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2/26 blo 0000 Cougar Corp has provided the following info: beloni 291621.9 blow amcantonni Sales $500,000.00 Variable Expenses $300,000.00 Contrubtion Margin $200,000.00 Fixed Expenses $100,000.00 Net Income $100,000.00 During the period 100,000 units were sold. Compute the following: a.) Sales Price 900,000 $100,000 $5 no v ods is als no b9268 (1 b.) Variable Expense per Unit 4 300.000 $100,000 = 3 world 926910i z9ise 111 fognario c.) Contribution Margin per Unit $200,000 100,000 $2 d.) If sales increase to 100,001 units sold, how much will net income increase for that additional unit sold? (Assume fixed expense does not change). 9- CM /unit din nou soo 19 would net income change AND how much e) if sales increase to 105,000 units sold, how much would ne in net income would Cougar Corp report? 2CM/Unit CM 000 Increase - 5.000 Unit $110.000 = $100,000 10,000 Argint f.) Based on the data above, what is the contribution margin ratio? $2 CM/ margin 40% - Jole B.) If sales increase by $1, how much will net income increase? (Assume fixed expense does not change). 407 40 cents - $1 increase x. cm Ratio to nilab muz) bloatinu n. Prepare a contribution format income statement based on a sales volume of 135,000 P55 Vol unit 3 x 185,000 675,000 sales. 405,000 VE TODODE 170,000 NOT

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