B.

Assume that only one product is being sold in each of the four following case situations Case #1 Case #2 Case #3 Case #4 Unit sold 8,600 20,300 4,400 Sales 215,000 $ 338,000 $ 132,000 Variable expenses 163,400 203,000 Fixed expenses 94,000 168,000 72,000 Net operating income (loss) $ (42,400) $ 27,000 $ 176,900 $ (14,800) Contribution margin per unit $ 6 $ 15 $ 13Required A Required [ ASSUME that more than one product is being sold in each of the Four Following case situations :` Case $ 1 Case # 2 Case # 3 Case #$ 4 Sales $49,000 193, 000 295, 000 Variable expenses 123, 520 TO, TOO Fixed Expenses $75, 000 Net operating income ( loss ) 77 , 070 $1, 800 18, 700) Contribution margin ratio ( percent ! 43 | 9/0