$\backslash$table$[[,,$Blue,Red,,Green,,Yellow$],[$Net Sales Revenue,$$,3,200,000,,$$$,730,000,,],[$Variable Costs,,,$44,000,,438,000,,61,600],[$Fixed Costs,,,$192,000,,228,000,,],[$Operating Income $($Loss$),$$$,462,600,,,,$$$,40,600],[$Units Sold,,$160,000,8,000,,,,],[$Contribution Margin per Unit,$$,4\mathrm{.}00,,$$$,73\mathrm{.}00,$$$,14\mathrm{.}00],[$Contribution Margin Ratio,,$\%,80\%,,\%,,50\%$