Company A provided the following:

Table 1.

Selling Price	$10
Variable Cost per unit	$4
Fixed Costs (total)	12,000
Budgeted Sales	5,000 units

Table 2.

Sales	$50,000
Variable Costs	$20,000
Contribution Margin	$30,000
Fixed Costs	$12,000
Profit Before Tax	$18,000
Contribution Margin Ratio	60%
Break-even Point	2,000 units
Return on Sales	36%

1. What will happen to the values in Table 2 (Sales, Variable Costs, Contribution Margin, Fixed Costs, Profit Before Tax, CM Ratio, Break-even point, Return on Sales) given a 20% increase in volume (units)?

2. What will happen to the values in Table 2 given a 50% decrease in volume?

3. What will happen to the values in Table 2 given a 20% increase in fixed costs?