Soundbytes, Inc. Financial Projections 2019 Section C:I 2019 What-If? Inputs: Section A 2018 Actual Section B: Change Factors Sales in units Sales price per unit Direct materials cost per unit Direct labor cost per unit Variable overhead cost per unit Fixed costs 28,000 104.00 18.00 16.00 22.00 880,000 10% -5% -20% S 18% 19 What-IfI Income Projections: Sales Less variable expenses 018 Actual S 2,912,000 Direct materials Direct labor Variable overhead 504,000 Total variable expenses Contribution margir Less fixed expenses Operating income S 2,912,000 880,000 Contribution margin per unit Contribution margin ratio Break-even sales in units Break-even sales in SS Margin of safety in units Margin of safety in sales SS