Target sales $800,000 $ 400,000$171,875 Variable expenses 232,000 155,500 568000 156,000 88,000 Fixed expenses. $ 213,000 $130,000 Operating income (loss). Units sold 125,000 11,000 15,550 Contribution margin per unit 6.40 10.00 S 40.00 0.65 Contribution margin ratio