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Contribution Margin 100,800 1,800 F 99,000 22,000 F 77,000 Fixed Expenses 54,000 1,000 U 53,000 0 53,000 46,800 $ 800 Operating Income 46,000 $

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Contribution Margin 100,800 1,800 F 99,000 22,000 F 77,000 Fixed Expenses 54,000 1,000 U 53,000 0 53,000 46,800 $ 800 Operating Income 46,000 $ 22,000 F 24,000 Flexible Budget Variance

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