Fill in the missing amounts in each of the following eight case situations. Treat each case independently. (Hint: One way to find the missing amounts would be to prepare a contribution margin income statement for each case, enter the known data, and then compute the missing items.)

a. Assume that only one product is being sold in each of the following four case situations: (Negative amounts should be indicated by a minus sign. Enter your contribution margin answers as per unit dollar values. Enter your answers rounded to the nearest whole number.

Case	Units Sold	Sales	Variable Expenses	Contribution Margin	Fixed Expenses	Net Income (Loss)
1	16,000	$208,000	$7 per unit		$46,000
2		132,500	$28 per unit	40%	25,500
3	9,800		78,400	16		13,000
4		336,000	$36 per unit		96,000	(12,000)

b. Assume that more than one product is being sold in each of the following four case situations: (Negative amounts should be indicated by a minus sign.)

Case	Sales	Variable Expenses	Average Contribution Margin (percentage)	Fixed Expenses	Net Income (Loss)
1	$500,000		20		$9,000
2	380,000	266,000		74,000
3			70	136,000	18,000
4	590,000	442,500			(3,000)