Shown here is an income statement in the traditional format for a firm with a sales volume of 17,000 units:

Revenues $ 204,000

Cost of goods sold ($9,500 + $2.90/unit) 58,800

Gross profit $ 145,200

Operating expenses: Selling ($2,250 + $1.10/unit) 20,950

Administration ($5,050 + $0.35/unit) 11,000

Operating income $ 113,250

Required: a. Prepare an income statement in the contribution margin format.

b. Calculate the contribution margin per unit and the contribution margin ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

c-1. Calculate the firm's operating income (or loss) if the volume changed from 17,000 units to 22,000 units. (Do not round intermediate calculations.)

c-2. Calculate the firm's operating income (or loss) if the volume changed from 17,000 units to 9,000 units. (Do not round intermediate calculations.)

Refer to your answer to part a when total revenues were $204,000.

d-1. Calculate the firm's operating income (or loss) if unit selling price and variable expenses do not change and total revenues increase by $13,000. (Do not round intermediate calculations.)

d-2. Calculate the firm's operating income (or loss) if unit selling price and variable expenses do not change and total revenues decrease by $10,000. (Do not round intermediate calculations.)