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

Case 1Case 2Case 3Case 4Units sold8,30014,40019,4004,500Sales$232,400$388,800$148,500Variable expenses124,500216,000213,400Fixed expenses100,000168,00073,000Net operating income (loss)$7,900$4,800$127,400$(1,000)Contribution margin per unit$13$12$11

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

Case 1Case 2Case 3Case 4Sales$459,000$200,000$292,000Variable expenses140,00087,600Fixed expenses62,000474,000Net operating income (loss)$89,960$97,540$(11,600)Contribution margin ratio (percent)44%%82%