Data Table Company Nantz Smith Eastman Whitman S 0) 95,700 $ 2,280,000 Net Sales Revenue Variable Costs Fixed Costs Operating Income (Loss) Units Sold Contribution Margin per Unit $ Contribution Margin Ratio $ (d) S 1,155,000 924,000 104,000 (a) 99,000 (b) 203,000 $ (e) 11,000 $ 275,200 120,000 3.80 S (g) S51,000 $ (f) S 70% 77.00 $ 11.00 40%