3.30 (LO 3) CVP analysis CB Markets imports and sells small bear-shaped piatas. Last years income statement is as follows:
	Total	Per Unit
Sales revenue	$600,000	$15.00
Variable expenses	320,000	$8.00
Contribution margin	280,000	$7.00
Fixed expenses	175,000
Operating income	$105,000
In planning for the coming year, the companys owner is evaluating several scenarios. For each scenario under consideration, prepare a contribution margin income statement showing the anticipated operating income. Each scenario should be applied independently to the original data.
Required
a	The sales price increases by 12% and sales volume decreases by 4%
b	The sales price increases by 8% and variable cost per unit increases by 6%.
c	The sales price decreases by 5% and sales volume increases by 15%.
d	Fixed expenses increase by $40,000.
e	The sales price increases by 12%, variable cost per unit increases by 15%, fixed expenses increase by $30,000, and sales volume decreases by 15%.