Place an X under the appropriate column to indicate the impact on each variable or A component of the changes indicated. One X per row. (8 marks) Changes: Increase in total fixed expenses and an increase in variable expenses per unit Variable/Component Selling price per unit Total sales Variable expenses per unit Total variable expenses Contribution margin per unit Total contribution margin Total fixed expenses Net operating income Impact of change Cannot be Increase Decrease No effect determined

Place an X under the appropriate column to indicate the impact on each variable or component of the changes indicated. One X per row. ( 8 marks) Changes: Increase in total fixed expenses and an increase in variable expenses per unit