Case Case #2 Case #3 Case #4 20,400 6,000 S 180,000 Unit sold Sales Variable expenses Fixed expenses Net operating income (loss) Contribution margin per unit 8,400 $260,400 287,700 109.200 285,600 98,000 168,000 81,000 $ (44,700 67,800 (15,000) 9 $ Assume that more than one product is being sold in each of the four following case situations: Sales Variable expenses Fixed expenses Net operating income (loss) Average contribution margin ratio (percent) $ 451,000199,000 131,340 62,000 S 296,000 82,880 471,000 $ 81,240 S (10,880) 64,890 39% 78%