Sales (10,000 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $350,000 200,000 150,000 135,000 $ 15,000 Per Unit $35.00 20.00 $15.00 Sales (10,000 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $350,000 200,000 150,000 135,000 $ 15,000 Per Unit $35.00 20.00 $15.00