I need help with the last photo question. I'm missing something there and can't solve.

"I'll never understand this accounting stuff," Blake Dunn yelled, waving the income statement he had just received from his accountant in the morning mail. "Last month, we sold 2,000 stuffed State University mascots and earned $6,565 in operating income. This month, when we sold 3,000 I thought we'd make $9,848. But this income statement shows an operating income of $11,615! How can I ever make plans if I can't predict my income? I'm going to give Janice one last chance to explain this to me," he declared as he picked up the phone to call Janice Miller, his accountant.

"Will you try to explain this operating income thing to me one more time?" Blake asked Janice. "After I saw last month's income statement, I thought each mascot we sold generated $3.28 in net income; now this month, each one generates $3.87! There was no change in the cost we paid for each mascot, so I don't understand how this happened. If I had known I was going to have $11,615 in operating income, I would have looked more seriously at adding to our product line."

Taking a deep breath, Janice replied, "Sure, Blake. I'd be happy to explain how you made so much more operating income than you were expecting."

5' Your answer is correct Using the following income statements, prepare a contribution margin income statement for March. [Round per unit answers to 2' decimal places, as. 52.75.] February March Sales revenue $ 25,666 $3?,566 Cost of goods sold 16,666 15,666 Gross prot 15,666 22, 566 Rent ex pense 1,566 1, 566 Wages expense 3,566 5,666 Shipping expense 1,166 1,656 Utilities expense F56 F56 Advertising expen se 1,666 1,466 insurance expense 565 565 Dperatingincome $6,565 $11,615 Total Per unit Sales 37500 $ 12.50 Variable expenses Cost of goods sold 15000 5 Wages 4500 1.5 Shipping 1650 0.55 Advertising 1200 0.40 Total variable expenses 22350 7.45 Contribution margin 15150 5.05 Fixed expenses Insurance 585 Rent 1500 Utilities 750 Wages 500 Advertising 200 Total fixed expenses 3535 Operating income the 11615l - Your answer is partially correct. 5 .________________________________________________________________________________________________________________________________________________________________4 Just after Blake completed an income projection for 2,200 stLrifed mascots, his supplier called to info rm him of a 10% increase in cost of goods sold, effective immediately. Blake knows that he cannot pass the entire increase on to his customers, but thinks he can pass on half of the 10% increase while sui'fe ring onlyr a 10% decrease in units sold. Calculate the operating income? [Round permit to 2 decimal placesand mlnnmers to declrml plum. 2.3. 5.215.} New projection with sales price increase 35 New projection without sales price increase 15 4515 Should Blake respond to the increase in cost of goods sold with an increase in price