Assume a company has $100,000 in sales from 100,000 units and $25,000 expenses. If a company has only $5,000 in fixed costs, then variable costs would be $20,000 with an NOI of $75,000. What would happen to NOI if the activity level changes to only 50,000 units, but the variable cost per unit remains the same at $.20/unit and $5,000 fixed costs. In Excel, send me via the individual forum only, the contribution margin income statement under 50,000 units and answer why the NOI (Net Operating Income) isnt exactly half of that computed under 100,000 units?