Case #1 Case #2 Case #3 Case #4 Unit sold 8,900 19,300 4.900 Sales $ 275,900 $ 286,000 $ 166,600 Variable expenses 212.300 178,000 88,000 165,000 86,000 Fixed expenses Net operating income (loss) Contribution margin per unit $ (36,300) $ 98,700 $ (7,600) $ 9 $ 9 b. 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 $ 443,000 $ $ 305,000 Variable expenses 200,000 138,000 57,000 91,500 465,000 $ Fixed expenses Net operating income (loss) Contribution margin ratio (percent) 68,060 $ 136,800 $ (15,500) 42% 85%