Exercise 5-18 Missing Data; Basic CVP Concepts [LO1, LO9]

Fill in the missing amounts in each of the eight case situations below. Each case is independent of the others.

Required:
a.	Assume that only one product is being sold in each of the four following case situations: (Input all amounts as positive values except losses which should be indicated by a minus sign. Omit the "$" sign in your response.)

	Case #1	Case #2		Case #3	Case #4
Units sold	9,600			19,100	4,000
Sales	$ 240,000	$ 291,900		$	$ 136,000
Variable expenses	163,200			191,000
Contribution margin	$ 76,800	$ 97,300		$ 191,000	$ 72,000
Fixed expenses	90,000	166,000			90,000
Net operating income (Loss)	$	$ (68,700	)	$ 101,000	$ (18,000)
Contribution margin per unit	$	$ 7		$ 10	$

b.	Assume that more than one product is being sold in each of the four following case situations: (Input all amounts as positive values except losses which should be indicated by a minus sign. Omit the "$" and "%" signs in your response.)

	Case #1	Case #2	Case #3	Case #4
Sales	$ 447,000	$ 193,000	$	$ 302,000
Variable expenses		127,380		99,660
Contribution margin	$ 174,330	$ 65,620	$ 556,160	$ 202,340
Fixed expenses		55,000	467,000
Net operating income (loss)	$ 63,330	$	$ 89,160	$ (31,660)
Contribution margin ratio (percent)	39 %	%	79 %	%