The budgets of these companies give the following:

Company Up Down Left Right $ 0) 374,400 $ 2,187,500 Sales Revenue Variable Costs Fixed Costs Operating Income (Loss) Units Sold Contribution Margin per Unit Contribution Margin Ratio $ (d) $375,000 (a) 77,000 225,000 (b) 216,000 236,000 $ 256,700 125,000 3.50 $ (e) 14,000 $ (g) $85,400 $ 75.00 $ 18.00