Sales

Less: Variable Costs

Contribution Margin

Less: Fixed Costs

Net Income

$\backslash$table$[[10,000$ Units,Per Unit$],[$$$,220,000,$$$,22\mathrm{.}00],[,(85,000),,(8\mathrm{.}50)],[$$$,135,000,$$$,13\mathrm{.}50],[,(45,000),,(4\mathrm{.}50)$