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• Required B

Assume that more than one product is being sold in each of the four following case situations: (Loss amounts should be indicated by a minus sign.)

	Case #1		Case #2		Case #3		Case #4
Sales	$458,000		$210,000				$293,000
Variable expenses			136,500				96,690
Contribution margin
Fixed expenses			69,000		472,000
Net operating income (loss)	$75,780				$59,300		$(30,690)
Contribution margin ratio (percent)	41	%		%	77	%		%