a. Assume that only one product is being sold in each of the four following case situations:

b. Assume that more than one product is being sold in each of the four following case situations:

Assume that only one product is being sold in each of the four following case situations: (Loss amounts should be indicated by a minus sign.)

	Case #1	Case #2	Case #3	Case #4
Unit sold	9,100		20,500	4,000
Sales	$263,900	$432,100		$136,000
Variable expenses	136,500		307,500
Fixed expenses	100,000	167,000		76,000
Net operating income (loss)		$56,500	$99,500	$(20,000)
Contribution margin per unit		$15	$9

B

Assume that more than one product is being sold in each of the four following case situations: (Loss amounts should be indicated by a minus sign.)

	Case #1		Case #2		Case #3		Case #4
Sales	$459,000		$208,000				$307,000
Variable expenses			128,960				95,170
Fixed expenses			54,000		470,000
Net operating income (loss)	$56,420				$89,320		$(4,170)
Contribution margin ratio (percent)	38	%		%	79	%		%