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	9,000		20,000	5,000
Sales	$ 270,000	$ 350,000	$	$ 160,000
Variable expenses	162,000		280,000
Contribution margin	$ 108,000	$ 210,000	$ 120,000	$ 70,000
Fixed expenses	90,000	170,000		82,000
Net operating income (loss)	$	$ 40,000	$ 35,000	$ (12,000)
Contribution margin per unit	$	$ 15	$ 6	$

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	$ 450,000	$ 200,000	$	$ 300,000
Variable expenses		130,000		90,000
Contribution margin	$ 180,000	$ 70,000	$ 560,000	$ 210,000
Fixed expenses		60,000	470,000
Net operating income (loss)	$ 65,000	$	$ 90,000	$ (15,000)
Contribution margin ratio (percent)	40 %	%	80 %	%