The table below shows selected data relevant to CVP analysis. Variable costs/unit Units sold Fixed costs Selling price/unit $ 40 55 44 ? 100 ? $25 22 75 ? 5 000 ? ? 2 500 1 000 Contribution margin (total $) ? $30 000 ? 72 500 ? $ 60 000 ? 115 000 28 000 60 000 Profit (loss) $ 40 000 0 (5000) ? (20000)