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:

Assume that only 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
Unit sold	9,700		19,300	4,800
Sales	$271,600	$394,200		$158,400
Variable expenses	174,600		193,000
Fixed expenses	98,000	166,000		75,000
Net operating income (loss)		$38,400	$162,900	$11,400
Contribution margin per unit		$14	$13

b. Assume that more than one product is being sold in each of the four following case situations:

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	$455,000		$210,000				$292,000
Variable expenses			144,900				93,440
Fixed expenses			61,000		472,000
Net operating income (loss)	$70,000				$77,050		$(30,440)
Contribution margin ratio (percent)	40	%		%	79	%		%