Oriole Markets imports and sells small bear-shaped piatas. In planning for the coming year, the company's owner is evaluating several scenarios. For each scenario under consideration, prepare a contribution margin income statement showing the anticipated operating income. Consider each scenario is applied independently to the original data. Last year's income statement is as follows:

		Total		Per Unit
Sales revenue		$1,720,000		$40.00
Variable expenses		860,000		20.00
Contribution margin		860,000		$20.00
Fixed expenses		175,000
Operating income		$685,000

A.

The sales price increases by10% and sales volume decreases by6%. (Round per unit answers to 2 decimal places, e.g. 0.38.)

Oriole Markets Income Statement
		Total		Per Unit
Sales		$		$
Variable expenses
Contribution margin				$
Fixed expenses
Operating income		$

B.

The sales price increases by8% and variable cost per unit increases by6%.(Round per unit answers to 2 decimal places, e.g. 0.38.)

Oriole Markets Income Statement
		Total		Per Unit
Sales		$		$
Variable expenses
Contribution margin				$
Fixed expenses
Operating income		$

C.

The sales price decreases by5% and sales volume increases by15%.(Round per unit answers to 2 decimal places, e.g. 0.38.)

Oriole Markets Income Statement
		Total		Per Unit
Sales		$		$
Variable expenses
Contribution margin				$
Fixed expenses
Operating income	$

D.

The sales price increases by12%, variable cost per unit increases by15%, fixed expenses increase by $30,000, and sales volume decreases by15%.(Round per unit answers to 2 decimal places, e.g. 0.38.)

Oriole Markets Income Statement
		Total		Per Unit
Sales		$		$
Variable expenses
Contribution margin				$
Fixed expenses
Operating income		$